AGAIN, someone was arrested for not paying New York State sales tax. The New York State Department of Taxation and Finance announced that the owner of two furniture stores in Rochester, NY was arrested for sales tax evasion on Thursday, February 19, 2015. If convicted for the top charge of Grand Larceny, the maximum sentence could carry
New York State has recently reviewed the issue of residency, this time looking at a change of domicile to a foreign country. Once again, as in the Taylor case, a business executive has moved to London to work in the financial industry. Unlike Taylor, however, the Administrative Law Judge held that Irenee D. May was
By: The Attorneys of Tenenbaum Law, P.C. As published in New York State Society of CPAs, Nassau Chapter, Volume 60 Issue 1, available here.
New York State continues to suspend driver’s licenses of taxpayers who owe more than $10,000 in back taxes and do not have a resolution in place. Some taxpayers who reach out to our office wonder whether a legal action challenging the State’s authority to impose the suspension could be successful. One taxpayer recently went to
Typically, a New York State personal income tax refund must be claimed within three years of the date the return was filed, or within two years of when the tax was paid, whichever period expires the latest. Last month, New York State Governor Andrew Cuomo signed into law bill number A05959-2013, which amends section 687 of
Following the recent ruling in Gaied by the highest state court in New York, the Department of Taxation and Finance has issued revised Nonresident Audit Guidelines, dated June 2014. The guidelines incorporate the NYS Court of Appeals’ determination in Gaied that a taxpayer must have a residential relationship to a dwelling for it to constitute “maintaining a permanent place
By: The Attorneys of Tenenbaum Law, P.C. As published in the National Conference of CPA Practitioners, Nassau/Suffolk Chapter Newsletter – Volume 11, Issue 1 (April 2014), available here. For taxpayers who owe large sums of money to the New York State Department of Taxation and Finance, the problems can seem insurmountable. Liabilities continue to grow as penalties and
The word “selfies” usually conjures up images of self-absorbed celebrities or pictures taken for pure fun and then shared on social networking websites such as Instagram. You wouldn’t expect someone to use selfies in a tax related matter. But that is exactly what one man did to prove he did not meet the residency requirements
Earlier this week, New York’s highest court in Matter of Gaied reversed an appeals court decision addressing whether a taxpayer was considered a “statutory” resident for income tax purposes. This time, the taxpayer emerged victorious. The Gaied case has received a lot of attention from taxpayers, practitioners, and State representatives since the case was first decided against the
A recent case, Matter of Tatiana Varzar, highlights several pitfalls taxpayers face when asserting a change in domicile for purposes of the New York State Personal Income Tax. It is well-established that a taxpayer asserting a change in domicile has the burden of proving by clear and convincing evidence that he or she abandoned his or her
Yesterday, the New York State Department of Taxation and Finance (DTF) unveiled an online School Tax Relief (STAR) Exemption Registration platform for homeowners currently receiving the Basic STAR property tax exemption. For 2014 and beyond, DTF will oversee Basic STAR property tax exemptions, which require a homeowner’s property to be the primary residence. DTF will have ready access to this
Submitted by Tenenbaum Law on Mon, 08/05/2013 – 13:28 Back in May, we discussed a provision in the 2013-14 NYS budget bill that allows a driver’s license to be suspended if the taxpayer owes to the State $10,000 or more in overdue tax, interest, and penalties. Earlier today, Governor Andrew Cuomo announced the program launch in a press release:
Submitted by Brad Polizzano on Fri, 07/26/2013 – 15:28 The New York State Department of Taxation and Finance recently issued guidance to comment on United States v. Windsor, in which the U.S. Supreme Court held section three of the Defense of Marriage Act as unconstitutional. The good news: The estates of same-sex spouses who paid New York estate taxes sans preferential
On Wednesday, New York’s Appellate Division of the Second Department in an opinion reversed a lower court ruling and upheld the constitutionality of the Metropolitan Commuter Transportation Mobility Tax Law (“MCTMT”). The MCTMT had been declared unconstitutional by a Nassau County judge in October 2012. The MCTMT is found in Article 23 of the New York Tax Law, and is imposed on employers and self-employed
One of the scary things about owing taxes is that in some circumstances, the government can take money directly from your paycheck. The recently enacted 2013-2014 New York State budget bill expands these opportunities for New York State, allowing the NYS Department of Taxation and Finance to issue income executions without first issuing a warrant. At first
