It is not clear how much time Mr. Trump plans to spend in New York during the rest of his presidency or after he leaves the White House — or whether he plans to keep his triplex apartment in Trump Tower or sell it, a move that could figure in how New York evaluates his tax status.
And the burden of proof would be on him.
“Unlike the current impeachment hearings, where the burden of proof is on the House of Representatives, here the burden of proof is on the president to prove that he is no longer a New York resident,” said Michael Kosnitzky, who chairs the private wealth group at the law firm Pillsbury Winthrop Shaw Pittman. “The burden is squarely on him.”
There are seemingly reams of rules and endless ways taxpayers can be tripped up.