11:30 AM-12:20 PM
(TAX CPE) (CLE)
Yvonne R. Cort, Esq., and Francis Leo, Section Head, Nonresident Audits, NYS Dept. of Taxation and Finance
This interactive presentation will look at recent developments and practical issues related to a NYS or NYC resident income tax audit, from the perspectives of the practitioner and the State. Topics will include domicile, permanent place of abode, the 183-day rule, and statutory residency. When a taxpayer is selected for the intense scrutiny of a residency audit, it’s important to be prepared.