Mofo New York Tax Insights - March 2011 - Volume 2, Issue 3

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In this issue: Taxpayer’s Testimony Fails to Establish Non-Residency; New Unit in A.G.’s Office to Pursue Tax Claims Under False Claims Act; ALJ Vacates Demand for Bill of Particulars; Non-Profit’s 99-Year Lease Insufficient for Property Tax Exemption; Budget Bill Would Reduce Dormancy Periods for Unclaimed Property; and Insights in Brief.

Excerpt from "Taxpayer’s Testimony...":

In yet another reminder of the hurdles that individuals face in New York statutory residency audits, a New York State administrative law judge has held that a Connecticut domiciliary with an apartment in New York City, who worked in Manhattan, failed to prove that he was not present in New York City for more than 183 days, and was therefore a New York State and City statutory resident. Matter of Thomas P. and Kathleen H. Puccio, DTA No. 822476 (N.Y.S. Div. of Tax App., Jan. 27, 2011).

The petitioner and his wife were domiciled in Weston, Connecticut. They also owned a cooperative apartment in Manhattan. The petitioner worked as a lawyer in Manhattan. For the 2003 tax year, he filed a New York State non-resident return reporting that he was present in New York State for 115 days, and paying New York State tax on his New York source income (there is no New York City tax on nonresident individuals). The Department audited the return and concluded that he was a statutory resident of both New York State and City.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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