Depending on your perspective, New York state is notorious or resourceful in pursuing part-time residents of the state and getting taxes collected from them.
So the pursuit of Yankees captain Derek Jeter is not shocking, although the approach may be surprising. New York is not disputing his residence, but is saying that his "personal items near and dear" in the Empire State entitle it to a take of his salary.
My colleague Carrie Mason-Draffen has done a story looking at the variety of approaches New York is employing these days to collect as much as it can:
http://www.newsday.com/sports/baseball/ny-spjete195467845nov19,0,4074811.story
And take a look at one of the recent filings in the case. You'll see the administrative law judge in the case, Timothy J. Alston of the state’s tax appeals tribunal, asking the state for more details about Jeter's ties to New York City, including public statements about his love for the city.
http://www.nysdta.org/Determinations/821646.ord.htm
Many wealthy people keep elaborate diaries about what state they slept in each night to prove that they didn't go over the 183 days a year threshold and have to pay New York taxes. State officials have conceded residency--so far--on Jeter, who's considered a Florida resident. But here's a look at a tax document that shows how seriously New York takes its tax-gathering efforts on part-time residents. It's not about baseball players, but it's a real vacuum-cleaner approach:
http://www.tax.state.ny.us/pdf/2006/fillin/inc/it203a_706_fill_in.pdf
--Noel Rubinton
Comments (1)
I guess we know what the New York Post/Daily News headlines will be next year, when the Yankees shortstop fails at the plate of bolos in the field: JETER THE CHEATER. He has my smpathy on both counts: as a former NY State resident, for having to deal with the tax man, and for having to deal with the tabloid press!