[damper99]

In New York, the state taxable income is predicated on the federal reported income. If the amount was ok with the feds, the state can’t jack it up, after the fact, under the existing laws at that time.

[DoodleDawg]

In New York, the state taxable income is predicated on the federal reported income

So if someone is underreporting income to the Federal government then they are underreporting income to the state, and avoiding state taxes as well. Hence the state charges.