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February082016
State Taxes Shouldn’t Be a Matter of Catch Me if You Can

While we all loved the 2002 biographical crime drama starring Tom Hanks, I have never been a proponent of the Frank Abagnale approach of “catch me if you can” to […]

February012016
Audit Burden of Proof – Inventive Ways to Document Your Days

If you are the paranoid government conspiracy theory loving type, this post is not for you. You will cringe at the very thought of the suggestions and ideas contained herein […]

January252016
Audit Burden of Proof: Where Was I and the IoT

My regular readers are now experts in the concept of statutory residency: Have a permanent place of abode and be present in the jurisdiction for more than 183 days and […]

January182016
Counting Days: The Tax Consequences of Getting Sick

For those of you familiar with the comic strip Dilbert, my favorite strip ever involves Dilbert pointing out to his boss that they did an extensive research study and determined […]

January112016
Counting Days: The Sun May Actually Rise in the West

While most of us think of a day as the interval of light between two successive nights, taxing jurisdictions that look to the statutory residency test certainly had something much […]

January042016
2016: When is a Day Not a Day?

For those of you who have been following my blog (this is post number 17), you know that one way to be taxed as a resident in New York State […]

December282015
Permanent Place of Abode: Year End Shopping Tips

While I’m far from done blogging about residency issues and audits, the end of the year just seemed like the perfect time to recap what I’ve gone over with my […]

December212015
Permanent Place of Abode: Taking Ownership

We have always been told it’s important to take ownership of your work, your actions, and sometimes even the actions of others. However, when it comes to determining whether you […]

December142015
Permanent Place of Abode: The Nature of the Relationship

The leading case examining what constitutes a permanent place of abode (“PPA”) states that “[p]ermanence, in this context, must encompass the physical aspects of the dwelling place as well as […]