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.
1 Four years: Many income-taxing states have an additional year to audit individual returns. 2  Six years: Forms W-2, 1099, etc. because the IRS has six years to contact you if you've failed to report income. 3  Seven years: Any information regarding loss from worthless securities or bad debts.