San Franciscoâofficially known as the City and County of San Franciscoâis a consolidated city-county, a status it has held since the 1856 secession of what is now San Mateo County. It is the only such consolidation in California.
Under New York's Tax Law, there is generally a three-year statute of limitations on tax audits, though in some cases (such as when fraud exists or when a substantial understatement has been made on an income tax return), the statute of limitations can last for as long as six years.
Most audits are completed within 12 months. The progress of an audit depends on the standard of record keeping, the scope of audit, and the support and cooperation of the business and tax representatives. We usually communicate the outcome of the audit by writing or through a meeting at IRAS.