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Handling State Residency Audits


Cost Free
Presentation Length 1.0 hour

Recorded DateApril 13, 2020
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

The loss of the SALT deduction has prompted many individuals to consider changing their residency to a state with low to no tax. New York State alone conducts thousands of residency audits each year which have generated more than $1 billion for NY coffers. Simply stated: the stakes are high. To achieve the best possible result, it's critical to understand not only the applicable law but also how to navigate the residency audit process. This course will cover all of these issues.

Learning Objectives:

  • Understand and apply the applicable residency tests

  • Identify key predictors for residency audits

  • Review significant residency cases

  • Prepare to carry the burden of proof and determine the evidence necessary to do so

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Ariele Doolittle is an attorney with Hodgson Russ LLP, based in the firm’s NYC and Albany offices. She focuses her practice on state and local tax matters, including civil and criminal tax controversies, emphasizing New York State tax litigation. Ariele has successfully represented clients before state agencies and in state and federal court actions and appeals. She also advises clients on tax planning, residency planning, and other administrative law matters. Before joining Hodgson Russ, Ariele was a law clerk at the New York State Division of Tax Appeals and Tax Appeals Tribunal.

About Our Presenter

At Hodgson Russ, value means giving you more. That starts with combining experienced, innovative legal representation with a sophisticated understanding of — and respect for — our clients’ businesses. As one of the nation’s oldest law firms, with roots tracing back to 1817, we’ve been providing our brand of value to clients for longer than many firms have been in existence. Isn’t it time to expect more from your law firm?