Perhaps this article will be of some help:
According to the article:
answered 15 Oct '09, 21:14
The year he was born or the year that NY first had an income tax, whichever was earlier. The statute of limitations applies only to back taxes for years for which a return was filed. There is no statute of limitations for years for which no return was filed.
answered 07 Nov '09, 00:28
You may already be aware, but it's worth mentioning New York's voluntary disclosure program: http://www.tax.state.ny.us/e-services/vold/default.htm
answered 24 Nov '09, 17:03
As of March 10, 2011 a bill was sponsored by New York State Sen. DeFrancisco at the request of the New York State Department of Taxation and Finance. It has been sent to the Committee on Investigations and Government Operations. You may look it up as Bill No. S03946 at The New York State Assembly on line.
This will limit the statute of limitations to an absolute 20 years on a tax warrant. It also makes the statute run from the first day a warrant could have been filed. Not years after like is now being done. Also involuntary collections do not restart the Statute as now is also being done.
Over 700,000 letters about tax warrant notices were sent out to New Yorkers recently. Some many decades old. That, I think, is one for every fifteen New Yorkers or less when you discount children, etc.
Make sure that you call your representatives to support this bill.
Even at that the statute is twice as long as the IRS's but at least it ends the open ended laws on the books now. This might give some hope to those that can't even remember or never had a previous notice.
If you can't collect something in 10 years it can't be done.
The reason that it was sent by the Department of Taxation themselves is, I would think, because it cost more to track and keep records forever than can be collected. Why else would they do it.
This also might keep people from undo stress and worry. Many people are just to old and don't have any records after ten years. At least 20 years caps it and is not unlike some other states. It is the lesser of two evils.
This also should allow for people, that could not pay, to come out of the underground economy and actually start paying taxes again. This would give them a fresh start.
Yes there may be some cheats that got away with something but after 20 years there is no reason on earth that people that can’t pay, for whatever reason, should suffer in what amounts to indentured servitude under the present law.
answered 15 Mar '11, 18:50
answered 23 Jul '13, 00:15