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 35 years, Karen founded Tenenbaum Law, P.C., which helps individuals and businesses facing IRS and New York State tax problems. Karen is a frequent speaker on IRS and NYS tax issues for numerous professional organizations, including the NCCPAP Accounting and Tax Symposium, AAA-CPA, New York State Society of Enrolled Agents and more. Presently, she serves as the Chair of the Suffolk County Bar Association Tax Law Committee. Karen received her LL.M. (Taxation) from New York University School of Law and her J.D. from Brooklyn Law School. Karen is admitted to the State Bar of New York and to the U.S. Tax Court. Karen is also a Certified Public Accountant.
Karen has been honored by the Suffolk County Bar Association Tax Committee with the Award of Recognition for her Exemplary Service to the Tax Law Committee and by Schneps Media with the Power Lawyers Award. She has been inducted into Long Island Business New’s Hall of Fame and was listed on the Power 25 Lawyer List. Karen has been named a New York Metro Super Lawyer for many years.
Mr. Klein, Chairman of the Firm, concentrates on New York State and New York City tax matters. He has over 35 years of experience with federal, multistate, state, and local taxation. He is the chair of the State and Local Taxation Section of the ACE Accounting Society. Mark is the editor of New York Tax Highlights, contributing editor of CCH’s Guidebook to New York Taxes, and co-author of CCH’s New York Residency and Allocation Audit Handbook, CCH’s New York Sales and Use Tax Answer Book, and NYSBA’s Contesting New York Tax Assessments. He has been quoted by the Wall Street Journal, New York Times, Associated Press, Miami Herald, and CNBC, and recently appeared on CNN for a live interview on changing your residency. Mark has been admitted in New York (1983), Florida (1983), New Jersey (2019), and before the U.S. Supreme Court.
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.
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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