“Floridian” Trump may not qualify, and his NY audit just got more interesting and personal

Sep 2012
Has Trumpty-Dumpty stepped in quicksand?

“Floridian” Trump may not qualify, and his NY audit just got more interesting and personal
Who’d a thunk that one day the son of a white-sheeted knight of Queens would rise to the presidency and, for tax and political purposes, try to give the appearance of moving his racist ass to Palm Beach sort of for keeps. It’s time to peer deep into his empty heart on this.

To prove a change of domicile, the asserting party must prove the change of domicile by clear and convincing evidence.17 As previously mentioned, proving domicile is a fact-intensive inquiry. New York’s Appellate Division has stated that “no single factor is controlling and the unique facts and circumstances of each case must be closely considered.”18 In Matter of Rudolph (Deceased) & Loretta Zapka, New York Department of Taxation Appeals, DTA No. 804111 (June 22, 1989), the taxpayers argued they changed their domicile from New York to Florida, but they had strong ties to both New York and Florida. New York’s Tax Appeals Tribunal stated that “[t]he mere fact that persuasive arguments can be made from the facts in support of both Florida and New York as petitioners’ domicile indicates that they have not clearly and convincingly evidenced an intent to change their New York domicile.”19 Accordingly, establishing strong ties in a new location may not be sufficient evidence of intent if strong ties are continued with the old domicile.

After changing domicile, New York may challenge the individual’s nonresident filing status for income tax purposes via an income tax audit. During an audit, three issues are examined, starting with the domicile of the individual. If it is determined that the individual is not domiciled in New York, the next issue is whether the individual is a New York statutory resident. If the individual is determined to be a New York statutory resident, the third issue is the allocation of income. The scope of the audit will be based on the facts involved.


In determining domicile, the guidelines require the auditor to examine two general categories: primary factors and other factors.34 There are five primary factors: the home; active business involvement; time; items “near and dear”; and family connections. If the auditor has not reached a supportable conclusion based upon the five primary factors, the auditor will examine “other” factors, including, but not limited to:35

• Citation in legal documents, such as wills, that a jurisdiction is the place of domicile.

• Address at which bills, financial statements and correspondence concerning other family business is primarily received.

• Physical location of safe deposit boxes used for family records and valuables.

• Location of auto, boat, and airplane registrations and driver’s or operator’s licenses.

• Where the individual is registered to vote and whether he or she has exercised that right.

• Possession of a New York City Parking Tax exemption.

• Telephone services at each residence, including the nature of the listing, the type of service features and activity at the location.

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Jun 2014
Cleveland, Ohio
Trump and his wife are unique atm, because the president resides in the white house but it is not their permanent residence.
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