Content Provider

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CPE Processing Fee$10.00
Webinar TranscriptionN/A
Presentation Length Hour(s)1.0 hour
CPE Credits1.0 hour
CE Credits 0.0 hours
Subject Area Taxes
Course LevelBasic
Instructional MethodQAS Self-Study
Advance PreparationNone
Recorded DateJun 21, 2019
Date OfferedAug 07, 2019
Course Description

One of the most complex and ambiguous terms in the NYS Tax Law is “residency.” A myriad of facts, circumstances, and evidence can affect the determination of whether a taxpayer is an NYS “resident.” Based on the tax dollars involved, it is no wonder that NYS aggressively pursues the issue at audit, at administrative hearings, and in court. This panel discusses recent developments in the law and procedures affecting NYS residency audits and provides tips for practitioners trying to prove that their clients are not NYS residents.

Learning Objectives

  • Identify rules, procedures, and issues related to New York State residency audits for tax purposes.

Handout Materials
Presentation Slides
Review Questions
Review Questions
QUESTION 1: 0:19:00 minutes
QUESTION 2: 0:46:00 minutes
QUESTION 3: 1:00:00 minutes
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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An attorney for over 30 years, Karen founded Tenenbaum Law, P.C., which helps individuals and businesses facing IRS and New York State tax problems. Karen and her team have successfully represented clients in matters including:

  • Federal & State Audits
  • IRS Appeals & NY State Conciliation Conferences
  • Federal & NYS Collection Issues, including Liens, Levies, Warrants & Seizures
  • Offers in Compromise and Installment Agreements
  • Responsible Officer Assessments
  • NYS Residency Audits
  • NYS Voluntary Disclosure

Karen is a frequent speaker on IRS and NYS tax issues for numerous professional groups on topics such as New York State residency, IRS and NYS collections, and more. Karen’s knowledge and leadership have established her as a leading tax attorney in the NY area. Karen was selected as a New York Super Lawyer as a practitioner in Tax Law for the past four years. Karen was quoted in Money Magazine 's article Retire - A Snowbird Flight Plan on residency matters.


Mark is Chairman of the Firm and concentrates his practice in New York State and New York City tax matters. He has more than 35 years of experience with federal, multistate, state, and local taxation -- and may be best known for his public speaking on tax topics. Mark splits his time between the Firm's New York City and Buffalo offices.


Yvonne R. Cort is a Partner at Capell Barnett Matalon & Schoenfeld LLP, where she focuses her practice on resolving Federal and New York State tax controversies.

For over nineteen years, Yvonne has assisted individuals and businesses with IRS and NYS tax matters including New York State and New York City residency audits, IRS and NYS audits and appeals, unfiled returns, income tax, sales tax, withholding tax, responsible person assessments, liens and levies, innocent spouse, voluntary disclosure, installment agreements and offers in compromise.


The focus of Attorney Noelle Geiger’s practice is taxpayer representation before the Internal Revenue Service, New York State Department of Taxation and Finance, Connecticut Department of Revenue Services, and other state taxing authorities. Attorney Geiger has extensive experience handling state and city Residency Audits that examine domicile, statutory residency, allocation of income, and potential dual residency situations.

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Mr. Carzo has 23 years of experience in the New York State Department of Taxation and Finance. He currently serves as the Director of the Audit Division. For the past five years, Joe has served as the Director of the Income Franchise Field Audit Bureau. Joe began his career as an auditor, then joined the Technical Services Division prior to assuming leadership positions in Sales Tax Audit, Processing and the former Client Services Division.

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NASBA Approved (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

For nearly 85 years, the NYU School of Professional Studies has been a deeply respected institution of higher education that is grounded in applied learning. It has served as a source of empowerment for individuals from NYC, across the country, and around the world, who aspire to become the next generation of leaders and innovators of industry.

Throughout its rich history, NYUSPS has met the needs of the students and the professional communities it serves. From its early years, training returning World War II veterans to fulfill the nation’s urgent need for skilled technical workers, it has evolved into a professional education powerhouse that offers 19 graduate degrees, 13 bachelor’s degrees, four associate’s degrees, and a plethora of non-degree courses and credentials. It is focused on building skills that open doors to opportunities in emerging fields and global markets.