I think your client has a problem
Unless he can proved that he/she did not have free access to the apartment they will be considered statutory residents of NY. It is not enough to just not visit the unit. you must show that you had no access to the unit (leased to an independent third party), kept no personal belongs there. etc.
When a person spends more than 183 days in NYC and has a PPA (even if they never set foot in the place) and they have free access anytime you want, it will be very difficult to win this time of case
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Orest Baransky BA
Orest P Baransky CPA PC
Commack NY
631-499-6167
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Original Message:
Sent: 05-04-2015 11:58
From: Khozem Master
Subject: NYS/NYC residency audit
A client who owns a condo in NYC which they have not occupied since 1990. The TP mother lived there and filed taxes until her demise in September of 2007. Since then the Apt is vacant. Most of the furniture in the Apt was gifted to her granddaughter and was shipped to Texas on 11/1/2007. The TP is domiciled and resident of Connecticut but owns a business and works more than 183 days in the city. Currently the TP is under NYS/NYC residency audit for 2010 year and the state has assessed State & City taxes. The State's position is that the TP has maintained a permanent place of abode (PPA). The TP has not stepped in the Apt. at all and turned off Tel service but not electricity and cable services. The TP's son who was doing internship in the City while in college lived there about six weeks in the summer of 2010. TP has EZ pass records to show that he commuted back & forth to CT. Does TP have a case with EZ pass? Anybody with similar situation? Will appreciate comments.
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Khozem Master
KHOZEM MASTER, CPA PC
Hicksville NY
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