Residency Audits, Day Counts, and Your Cell Phone
by Anupam Singhal and Nishant Mittal,
You may have read some of our other posts that discuss auditors submitting cell tower data in residency and domicile audits. This is a common occurrence and if you’re the one being audited, it could work in your favor by helping to prove that your domicile or residency is what you say it is; or it could work against you by confirming the auditor’s claim that it is not. But there is a third scenario and that’s one where the cell tower data may not be accurate. Unfortunately, this is also something of a common occurrence. So then what happens?
Since this is such a hot topic in residency and domicile tax, we wanted to share with you an excellent article that explores the topic in great depth: Residency Audits, Day Counts, and Your Cell Phone by Timothy P. Noonan, Andrew W. Wright, and Kristine L. Bly of Hodgson Russ. And stay tuned for a case study from us that brings to life some of the concepts discussed in the article.