Persons wanting to move out of New York State (NYS) and nonresidents of New York who continue to have ties to the state have been aggressively pursued by the NYS Department of Taxation and Finance. The rules can be complex and confusing, so it is important to fully understand the basics to best advise your clients. In this course, attendees will learn the basics of the NYS residency rules, including change of domicile, the statutory residency test, and allocation of income.
This session is intended for practitioners who serve their clients regarding wealth management, tax, and financial planning matters. Join us to become better equipped to evaluate the audit process, discuss evidence needed to support a residency position, and provide guidance in planning for these situations.
Learning Objectives:
Kaufman Rossin
Director – Federal Tax Resolution, Tax Advisory
[email protected]
(305) 701-4864
Marisa Friedrich is a director at Kaufman Rossin who concentrates on resolving Federal and New York State tax controversies involving personal income tax, tax collections, audits, responsible person assessments, penalty abatements, voluntary disclosure, and FIRPTA matters. Marisa has extensive experience with residency and change of domicile matters, handling active audits and providing guidance to plan for these situations.
She speaks often on IRS and NYS tax issues for various professional groups and podcasts and has published many articles for qualified publications regarding IRS and New York State tax law. Marisa has been named among “Outstanding Women in Law” by the Maurice A. Deane School of Law at Hofstra University.
Marisa received her J.D. from the Maurice A. Deane School of Law at Hofstra University.
Kaufman Rossin
Manager – Federal Tax Resolution, Tax Advisory
[email protected]
(786) 946-4022
Moshe Zupnick is a manager in Kaufman Rossin’s tax advisory practice. He specializes in Federal Tax Resolution and assists clients with various issues before the Internal Revenue Service (IRS) and other government agencies.
Moshe, an attorney by profession, has worked in both accounting firms and law firms, focusing on tax controversy. His services focus on Federal, State, and Local tax disputes, including audits, collection matters, and administrative appeals. Before joining the firm, he served as an attorney in a boutique tax controversy law firm.
Moshe received his Juris Doctor degree with a specialization in tax law from the Cardozo School of Law and his Bachelor of Arts in accounting and information systems from CUNY Queens College.