Tax Law, § 659

The Tax Commission is not required to accept as correct any change (as set forth in this Part) in a taxpayer's Federal taxable income, Federal items of tax preference, total taxable amount or ordinary income portion of a lump sum distribution, Federal credit for employment-related expenses or the disallowance (in whole or in part) of a claim for credit or refund of Federal income tax or the amount an employer is required to deduct and withhold from wages for Federal income tax withholding purposes. Instead, the Tax Commission may conduct an independent audit or investigation in regard thereto.