As many of our clients and friends know, earlier this year Tim Noonan won the Gaied v. New York case in New York’s highest court.
Partially in response to the Gaied decision, the New York State Department of Taxation and Finance recently issued a revised version of its nonresident audit guidelines, the tax department’s first truly public response to Gaied. Despite all the fanfare and publicity regarding the game-changing nature of the decision, the department’s view is essentially―and surprisingly—‘‘business as usual."
In this "Noonan’s Notes," Tim explains why the revised guidelines fail to reflect the critical holding by New York’s highest court: that a person can’t be deemed a resident of New York simply by having ‘‘relationship’’ to a dwelling there; the person must actually use that dwelling as a residence