New Ethics Opinion: Court Appointed Attorney’s Role in Guardianship

This New York Law Journal article, authored by attorneys at McLaughlin & Stern, examines the tax, legal, and practical considerations involved when changing primary residence and domicile from New York to Florida. It details how New York tax authorities aggressively audit individuals claiming a change of domicile, outlining the legal criteria used to determine a taxpayer’s true primary home—such as primary housing, business ties, location of family and personal items, and overall time spent in each jurisdiction. The authors emphasize that establishing a valid Florida domicile to benefit from its lack of personal income tax requires meticulous, clear, and convincing evidence demonstrating a permanent intent to abandon New York as a permanent home, warning that failing to satisfy statutory residency rules (such as the 183-day rule) can result in continued tax liability in New York.

Please view the full PDF and Law.com New York Law Journal