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100173000003

New York Residency and Allocation Audit Handbook (2016)

Book - Softcover
Publish Date: 09/19/2015
Total
$229.00
$229.00
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Book - Softcover
$229.00
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Noted tax practitioners Paul Comeau, Tim Noonan and Mark Klein provide an in-depth and practical look at New York's residency and income allocation audit programs. They include detailed, yet easy-to-read, information drawn from the current tax law and from their own experiences.

Pages: 472

ISBN: 9780808042716

Binding: Perfect bound/heavy paper cover

Volumes: 1

Offer Number: 10017300-0003

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Description

Personal income tax audits are a fact of life in many states. However, both New York State and New York City are particularly aggressive in pursuing this source of income, focusing mainly on questions of residency and non-resident income allocation. These audits can often be tremendously burdensome, even for those filing correctly.

In New York Residency and Allocation Audit Handbook (2016), noted tax practitioners Paul Comeau, Tim Noonan and Mark Klein provide an in-depth and practical look at New York's residency and income allocation audit programs. They include detailed, yet easy-to-read, information drawn from the current tax law and from their own experiences.

This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. This publication also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states.

Helpful Appendices provide text of the Non-resident Audit Guidelines, Non-resident Allocation Guidelines, Criminal Prosecution of Tax Fraud Cases--Guidelines, and Withholding Tax Field Auditi Guidelines.

Table of Contents

New York Residency and Allocation Audit Handbook (2016)

Topics and Content


  1. An Overview of New York's Residency Rules
  2. An Overview of New York's Nonresident Income Allocation Rules
  3. Audit Issues: How to Handle (or Avoid) a New York Reisdency Audit
  4. Tax Penalties, Tax Crimes and Tax Enforcement: You May Owe More -- A Lot More -- Than Just Taxes
  5. New York's Withholding Guidelines
  6. A State-by-State Tax Guide for Former New Yorkers
  • Appendix I Nonresident Audit Guidelines
  • Appendix II Nonresident Allocation Guidelines
  • Appendix III Criminal Prosecution of Tax Fraud Cases--Guidelines
  • Appendix IV Withholding Tax Field Audit Guidelines

About the Author(s)

Mark S. Klein, J.D., is a partner of the New York law firm of Hodgson Russ LLP. Mr. Klein concentrates in New York State and New York City tax matters. He also has extensive federal, multistate and local tax experience. He teaches courses on state taxation and tax practice and procedure at the State University of New York at Buffalo, School of Management Tax Certificate Program, and has lectured extensively throughout the United States. He has written and edited numerous books, articles and treatises on the subject of New York State taxation. Mr. Klein earned his undergraduate and law degrees at SUNY college at Buffalo.

Timothy P. Noonan, Esq. is a partner at Hodgson Russ LLP, where his practice focuses on New York state and city tax controversy work and litigation. He lectures frequently on New York state and multistate tax matters across the country and is the author of a monthly column in State Tax Notes, a national multistate publication, entitled "Noonan's Notes on Tax Practice." He is also a contributor to lexis.com's Tax Center, the general editor of Lexis Nexis Tax Practice Insights; New York (2009 edition), and was a contributing author to the CCH New York Sales and Use Tax Answer Book.

In February 2011, Mr. Noonan was featured on the front page of a New York Times story on residency issues. He has also litigated a number of tax cases involving residency and allocation issues, including Chatterjee v. Commissioner of Revenue Services, 48 Conn. Sup. 28, 827 A.2d 801 (Sup. Ct. 2003) (admitted pro hac vice); Matter of Laura Kaltenbacher-Ross, Division of Tax Appeals, Administrative Law Judge Unit (May 2003); Matter of Gregg and Stephanie Falberg, Division of Tax Appeals, Administrative Law Judge Unit (Oct. 2003); and Matter of Robert and Naomi Reiner, Administrative Law Judge Unit (July 2006).

Mr. Noonan is listed in Business First Who's Who in Law, 2009 Edition (Tax). He also received a 2004 Burton Award for Excellence in Legal Achievement for his co-authorship of "Executive Compensation and Employee Withholding," Journal of Monthly State Taxation, August 2003.

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