New York State Tax Enforcement, Audits and Compliance - LexisNexis® Podcast

On this edition, Mark Klein, partner in the law firm of Hodgson Russ, LLP, discusses the essential elements of New York State tax compliance, enforcement and audit discipline, how more stringent standards applied in a distressed economy affect taxpayers in New York and bordering states, and what pre-emptive measures taxpayers may deploy with the advice of counsel. Mr. Klein emphasizes added burdens that taxpayers must carry to support their positions both before problems emerge and at audit. He analyzes the overall impact of the net being cast to increase revenue collections. Mr. Klein also examines the NY Tax Tribunal's June 2011 decision in Matter of Gaied and its potential effect on the application of New York's statutory residency rule, which can yield New York tax liabilities for taxpayers who are not resident in the state and who have facially attenuated connections with the state. Copyright© 2011 LexisNexis, a division of Reed Elsevier Inc. Thank you for visiting the LexisNexis® Tax Law Community.

RELATED LINKS: For additional instight on state and local tax compliance, enforcement and collection issues, see:

• 1-9 Bender's State Taxation: Principles and Practice § 9.14 - Nonresidents and Part-Year Residents
• 1-9 Bender's State Taxation: Principles and Practice § 9.12 - Audits (Personal Income Tax)
• 1-9 Bender's State Taxation: Principles and Practice § 9.15 - Voluntary Disclosure

• 1-16 Bender's State Taxation: Principles and Practice § 16.08 - Audits (Sales & Use Tax)

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