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According to Accounting Today, the New York Tax and Finance Authority sent out thousand of notices since the filing season ending in May to individuals earning as little as $100,000 a year. What do these individuals have in common? They have claimed to have left the state during the COVID-19 pandemic and New York wants to recoup lost revenue on their earnings.


  1. How many notices have been sent out?
  2. Why is this unusual as compared to previous year tax notice triggers?
  3. What are the five criteria that New Yorkers must provide to prove they are now domiciled in another state?
  4. Explain the U.S. Supreme Court’s rejection of the case of a New Hampshire challenge to Massachusetts’ practice of taxing people who once worked in that state but started telecommuting from elsewhere during the pandemic and why it bolsters New York’s position.
  5. What is the difference between a desk tax audit and a field tax audit


Borak, D. (2021). New York blitzes $100K earners with remote-worker tax audits. Accounting Today, Aug. 12 (Retrievable online at