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.
Identify rules, procedures, and issues related to New York State residency audits for tax purposes.
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:
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 which examine domicile, statutory residency, allocation of income, and situations involving potential dual residency.
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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