Changing State Residency for Tax Purposes: Severing Ties, Establishing Domicile, Part-Year and Nonresident Returns

Ms. Doolittle focuses her practice on state and local tax matters, including civil and criminal tax controversies, with an emphasis on New York State tax litigation. Her experience includes personal income, franchise, sales and use, and fuel taxes. Ms. Doolittle has successfully represented clients before state agencies and in state and federal court actions and appeals. She also advises clients on tax planning, residency planning, and other administrative law matters. A considerable portion of Ms. Doolittle's practice centers on state residency and allocation issues. This includes advising clients prospectively as they are planning a move to a new location and also representing individuals facing state residency audits and appeals. She also counsels business owners regarding complex multistate tax and allocation issues, which often accompany residency changes.

Ms. Friedrich is a Director in the Tax Controversy Group at Kaufman Rossin with over 20 years of experience in resolving Federal and New York State tax controversies. Her practice consists of representing clients in tax disputes involving personal income tax matters, tax collections, audits, responsible person assessments, penalty abatements, voluntary disclosure, and FIRPTA matters. Ms. Friedrich has extensive experience with residency and change of domicile matters, handling active audits as well as providing guidance to plan for these situations. She has authored numerous articles on IRS and New York State tax law for reputable publications. Ms. Friedrich was also named one of the “Outstanding Women in Law” by the Maurice A. Deane School of Law at Hofstra University.

Mr. Rinder is a licensed Certified Public Accountant in Florida, New Jersey and New York with more than 40 years of public accounting experience. He is certified in Financial Forensics; he is a Certified Fraud Examiner and is accredited in Business Valuations. Mr. Rinder has been qualified as an expert by the state and federal courts in New Jersey, New York, Connecticut and Florida. His services clients in the construction, distribution, and manufacturing industries and consults law firms. He services clients by providing audit, forensic accounting, fraud investigation, litigation support, business valuation, matrimonial accounting, and business consulting. Mr. Rinder is a member of the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, and the New Jersey Society of Certified Public Accountants. He is also a member of the Association of Certified Fraud Examiners. Mr. Rinder is a Diplomate of the Board of Forensic Accounting (DABFA). 

Mr. Weinberg is a Principal with over 25 years of experience practicing State and Local Tax with extensive experience with income/franchise tax, sales and use tax, voluntary disclosure agreements, audit defense, real estate transfer tax, individual income tax residency and domicile issues. He has served clients in financial services, media, technology, pharmaceuticals and biotech, retail, manufacturing, professional services, government contractors, and not-for-profit organizations.