New York—Personal Income Tax: Protest Sustained as Taxpayer Failed to Abandon Domicile

19 March 2019

A taxpayer was properly subject to a New York State personal income tax assessment because the taxpayer failed to prove that he had abandoned his New York State domicile during the tax year at issue. In this matter, the taxpayer claimed that he abandoned his New York domicile and acquired a new one in Connecticut. However, it was noted that the taxpayer continually and uninterruptedly maintained his New York residence for his and his family’s personal use. Moreover, the taxpayer received mail, bank statements, other billing statements, and business correspondence at his New York residence, and listed that address on his joint returns. Additionally, the taxpayer had a New York driver’s license, registered his vehicles in New York, and also voted and maintained family ties in New York. Accordingly the taxpayer failed to provide sufficient evidence demonstrating that he abandoned his New York domicile.

Mcmanus, New York Division of Tax Appeals, Administrative Law Judge Unit, DTA No. 827116, February 7, 2019