Neeeew York does covet them taxes
Yes, they do.
I lived in upstate NY for a couple of years. My last year there when I did my tax return I carried the numbers to two decimal places and missed the tiny print that said to carry all calculations to 4 decimal places. I therefore underpaid my few thousand dollars worth of taxes by exactly $1.73, then I moved to Idaho.
Six months later I got a very stern letter in the mail demanding that $1.73 plus $100 and change in penalties and late fees. My choices were to pay it or contest it. And btw, if I contested it the late and penalty fees would continue to accrue, and could also lead to criminal prosecution if the judgement were not in my favor. If I chose to pay it I better have the payment back to them by a date 5 days away – about as long as it would take to mail the payment to them if I put it in the mail that day. The letter sounded for all the world like a threat from the Mafia.
Skip forward a year – I also made a small error in my Idaho state income tax and underpaid by $2.00. A few months later I got a polite letter from the Idaho Dept. of Revenue that went something like – uh, excuse us, it seems you’ve made a small error in your taxes. Could you please review our numbers to be sure we are correct? If so, please mail the additional $2.00 by (some date two months later). If you feel we have made an error please call us and we will be happy to discuss this with you. No threats, no late fees, very polite and accommodating overall.
I’m so glad I live in Idaho.