Billionaires are fleeing California. The tax agency is preparing to chase them.

In a recent POLITICO article, Timothy P. Noonan discusses the growing efforts by high-net-worth individuals to leave California ahead of a proposed billionaire tax and the challenges state tax authorities may face in determining who has truly changed residency. The article explores how residency audits are conducted, the factors tax agencies consider when evaluating domicile, and the legal and practical hurdles that can arise when taxpayers seek to relocate from high-tax states.