New York Residency And Allocation Audit Handbook From CCH Details Long Reach Of State Tax

(RIVERWOODS, IL, April 19, 2002) Ė You may consider yourself a resident of Florida or New Hampshire, but if youíve ever lived in New York or even done business there from a distance, you may find yourself the subject of a New York State residency tax audit, warns CCH INCORPORATED (CCH), a leading provider of tax and business information and software. To help the residents and tax professionals of all states cope with this possibility, CCH has published the New York Residency and Allocation Audit Handbook by noted New York tax practitioners and authors Paul R. Comeau and Mark S. Klein. ($59, 429 pages. To order, call CCH at 800-248-3248 or visit the CCH Online Store at

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

This new edition of the New York Residency and Allocation Audit Handbook provides an in-depth, practical look at New York's residency and income allocation audit programs. Starting with detailed descriptions of the residency and non-residency allocation "rules of the road," this helpful volume contains practical advice on what to do when audited, describes how the audit will progress and explains techniques to use to help reduce the risk of an audit and minimize the inconvenience if one takes place.

The Handbook also details civil penalties and interest, as well as the risk of criminal prosecution. In an exceptionally useful section, the book explores the relationship between New York tax authorities and those of other states, including a state-by-state guide for former New Yorkers that summarizes the residency rules and requirements of the remaining states.

Helpful appendices contain the full text of the State of New York Department of Taxation and Finance guidelines for non-resident audits and non-resident income allocation audits, as well as the Cooperative Agreement of the North Eastern States Tax Officials Association (NESTOA).

About the Authors

Paul R. Comeau, Esq., is a partner in Hodgson Russ, LLP, and heads the firmís State and Local Tax Practice Group.

He is co-chair of the Multistate Tax Committee of the New York State Bar Association Tax Section, where he has also served in leadership positions on the New York Tax Matters Committee, the Interstate Taxation Committee, the Sales Tax Committee and the Tax Tribunal Subcommittee. He is currently a member of the New York State Tax Commissionerís Taxpayer Advisory Council. Comeauís articles have appeared in virtually all national tax publications. He serves as co-editor of the CCH New York Tax Service, and as co-editor of New York Tax Cases.

Mark S. Klein, Esq., is a partner in Hodgson Russ, LLP, where his practice is concentrated in state and local tax law. He is the editor of New York Tax Highlights; co-author of Contesting New York Tax Assessments and the ABA Sales and Use Tax Desk Book. He is a former member of the Board of Advisors of the Journal of New York Taxation. Klein is Chair of the State and Local Taxation Section of Accountants' Continuing Education (ACE) Accounting Society.

Availability and Pricing

For more information or to order the 429-page New York Residency and Allocation Audit Handbook, contact CCH at 800-248-3248 or visit the CCH Online Store at Single copy price is $59 plus applicable tax, shipping and handling. Quantity discounts and school adoption pricing are available.


CCH INCORPORATED, headquartered in Riverwoods, Ill., was founded in 1913 and has served four generations of business professionals and their clients. The company produces more than 700 electronic and print products for the tax, legal, securities, insurance, human resources, health care and small business markets. CCH is a wholly owned subsidiary of Wolters Kluwer U.S. The CCH web site can be accessed at The CCH federal and state tax web site can be accessed at

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EDITORS NOTE: For members of the press, a complimentary review copy of the New York Residency and Allocation Audit Handbook is available by contacting Leslie Bonacum at 824-267-7153 or