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Tax Audit Success

Residency Audit: Client Saved $2 million

This office has just completed a New York State Residency audit which was referred to us by another CPA. The issue was statutory residency. Statutory residency is where you have a primary residence (domicile) outside of New York, but also have a residence in New York, and spend […]

Cleveland Can’t Win on the Football Field, or in Tax Court

The City of Cleveland took two football players involved with two separate cases before the Ohio Supreme Court in order to try to collect tax on a portion of their earnings based on games played in Cleveland.

The City of Cleveland requires non-resident professional athletes to allocate part of their salary to Cleveland based on […]

New York Residency: Splitting Hairs

In one of the oddest Advisory Opinions I’ve seen in a while, a petitioner asks if he is a resident of New York City or Yonkers. Doesn’t he know where he lives? He only has one residence. Petitioner’s address is in The Bronx, so what is the problem?

The petitioner’s property straddles the Bronx/Yonkers border. […]

A New Trend in New York State Residency Cases

This article originally appeared in the July 2014 issue of the TaxStringer. It is reprinted with permission from the New York State Society of Certified Public Accountants.

By Brian Gordon, CPA

For former New Yorkers, convincing New York state that a change of domicile occurred is still very difficult. Several recent […]

NYS Residency – Gaied wins at Court of Appeals (Why this time?)

March 1, 2014

By Brian Gordon, CPA

After losing at other levels with dissenting opinions, Gaied finally wins at the New York Court of Appeals. This is a very important case involving statutory residency that many professionals have been following through the various levels of the New York State court system. What was different this […]

Domicile Revisited: The Snowbird Case That Didn’t Fly

November 27, 2013

By Brian Gordon, CPA

“This article originally appeared in the November 2013 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

“Domicile” is the New York state tax issue that never seems to go away. Although this year did not see as much activity as […]

NYS Residency and the Professional Athlete

July 12, 2013

By Brian Gordon, CPA

“This article originally appeared in the July 2013 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

Residency for state tax purposes has proven to be a very difficult concept to comprehend. This is quite understandable given all the factors state […]

NYS Nonresident Wage Allocation: No De Minimis Rule

May 21, 2013

By Brian Gordon, CPA

“This article originally appeared in the May 2013 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

You’re a nonresident of New York state who works just one day in the state in a given year. Are you still subject to […]

NYS Residency – Gaied wins at Court of Appeals (Why this time?)

March 1, 2014

By Brian Gordon, CPA

After losing at other levels with dissenting opinions, Gaied finally wins at the New York Court of Appeals. This is a very important case involving statutory residency that many professionals have been following through the various levels of the New York State court system. What was different this […]

NYS Residency: New Domicile Case: Matter of Cooke

February 15, 2013

The Cooke Case by Brian Gordon, CPA

“This article originally appeared in the February 2013 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

In June 2012, the New York State Department of Taxation and Finance issued new Nonresident Audit Guidelines, which it posted on […]