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New York State Statutory Residence – What is credible evidence?

This past year, a determination was issued in a New York residency case in the Matter of Carl Ruderman for tax year 2007. The Administrative Law Judge for this case was Dennis M. Galliher. The issue was statutory residence.

A taxpayer can be determined to be a resident of New York by either being domiciled […]

New York State Residency: What’s New in 2015?

“This article originally appeared in the June 2015 TaxStringer and is reprinted with permission from the New York State Society of Certified Public Accountants.”

In 2015, the topic of interest for New York State residency is what effect—if any—the important events of last year had on audit policy. Last year, 2014, was an interesting year […]