Successfully litigated a New York State residency case before the Division of Tax Appeals

Hodgson Russ represented a senior corporate executive in a New York State Division of Tax Appeals proceeding challenging whether he had successfully changed his tax domicile from New York City to Texas. The Department of Taxation and Finance asserted that the client remained a New York domiciliary and issued corresponding income tax deficiencies.

After a full evidentiary hearing, the Administrative Law Judge agreed with Hodgson Russ that the client had established a genuine change of domicile. The decision credited evidence of the client’s relocation for a new executive role, abandonment of New York‑based employment, establishment of a principal place of business and personal life in Texas, and conduct consistent with an intent to make Texas his permanent home.

The Division abated the asserted deficiencies in full, confirming that a taxpayer can successfully change domicile even while retaining some ongoing New York connections when the overall facts demonstrate a clear shift in intent and lifestyle.