N.Y. Non-resident Income Tax
I am being audited by N.Y. State for sale of real property there. It was jointly owned and sold in 1998. I have lived in Nevada since 1967.
a. Am I liabel for Income tax in that state?(Does the phrase ''Taxation without representation'' come to mind?)
b.Is not their request for a copy of my 1998 Federal Return an invasion of my privacy.
c.Can they obtain a judgement and lein my property or attach my income? (Soc.Sec. and a pension paid through a NY bank.)
d.Does the State of Nevada allow such collections?
1 Answer from Attorneys
Re: N.Y. Non-resident Income Tax
The location of the real property within
the State of New York gives the State In Rem
Jurisdiction and the right to control such
property, including taxing the income (rent)
or gain on sale. An IT-203 Non-Resident
return for 1998 would be required.
In conjunction with the same, a request for your
1998 income tax return is proper since you did
not file the required IT-203.
They can obtain a Judgment and a Lien. However,
Social Security Payments and Pension payments are
generally not subject to attachment for the payment
of the same. (See OJ Simpson who collects a
$ 25000 per month pension which cannot be touched
by the Goldmans)
The State of Nevada would have to recognize and
enforce a valid New York State Judgment under
the Full Faith and Credit Clause.
To further discuss, call 1-716-235-2560
Related Questions & Answers
Looking for something else?
10,200 active attorneys ready to answer your legal questions today.
Featured Attorneys
Earn additional revenue and grow your business.
