MoFo New York Tax Insights

Volume 8, Issue 7

13 Jul 2017

Our July 2017 issue of New York Tax Insights covers these recent developments:

ALJ Holds that Executive Changed His Domicile to Paris and Was Not a New York Resident
A New York State Administrative Law Judge has held that an individual who retired as chief financial officer of Colgate-Palmolive headquartered in New York City in order to immediately move to Paris to be with his wife, a French domiciliary with whom he rekindled a relationship after more than 40 years apart, was no longer a New York City domiciliary…continued on page 1

NYS Tribunal Finds a Florida Domiciliary Was a New York State Statutory Resident
The New York State Tax Appeals Tribunal has affirmed the decision of an Administrative Law Judge that a publishing executive who was domiciled in Florida was nonetheless a statutory resident of New York…continued on page 2

One Page New York State Power of Attorney Form Released
For many years, the New York State Department of Taxation and Finance and New York City Department of Finance have used a joint Power of Attorney form. However, for some time New York State has been developing a more streamlined form, with the goal of reducing it from four pages to a single page. On June 27, 2017, a new one-page Power of Attorney form (POA-1 (6/17)) appeared on the New York State Tax Department’s website…continued on page 3

Florida Resident Held to Retain New York Domicile
A New York State Administrative Law Judge has found that a former New York University professor had not changed his domicile from New York to Florida and that he was taxable as a New York domiciliary…continued on page 4

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