Tax Law, In Person CLE Oct. 18th

Snowbirds Remote Workers and Movers Residency Audit Risk in the NY Tristate Area

1 Credit: Skills

Date: Sunday, October 18th, 2026
Time: 10:30 pm
Location: The Long Island Marriott
Address: 101 James Doolittle Blvd, Uniondale, NY 11553 

*All course applications for this program are currently pending approval in compliance with NYS CLE Board regulations.

This interactive CLE uses a residency-audit simulation to explore complex tax issues surrounding a high-net-worth executive’s move from New York before a major liquidity event. Through the hypothetical simulation, participants apply domicile, statutory-residency, day-count, wage-sourcing, and convenience-rule principles while evaluating evidence, conducting interviews, and navigating New York, New Jersey, and Connecticut residency and compensation considerations. 

Event Sponsor:

Reid Forensic & Valuation Group

Business Valuation • Forensic Accounting • Litigation Support
Jeffrey Gibralter, CPA/ABV/CFF, CFE is a Partner and Practice Leader of Reid Forensic & Valuation Group. The firm provides specialized business valuation, forensic accounting, and litigation support services to attorneys, closely held businesses, accountants, and financial professionals. The firm advises clients on matters including marital and shareholder disputes, estate and gift planning, business transactions, financial asset tracing, and business damage assessments.

Unforgettable learning experiences!

Program Summary
Speakers
Testimonials

Program Summary

This 60-minute interactive CLE operates as a continuous residency-audit simulation. Each table acts as an audit team, with participants serving as taxpayer counsel, client/record keeper, Department auditor, reviewer, and observer. Using the hypothetical Morgan Reed case, an executive who moves from Manhattan to Greenwich before an $18 million liquidity event, participants take an initial position and reassess it as legal standards and staged exhibits are introduced. 


Participants apply domicile, statutory-residency, permanent-place-of-abode, day-count, and wage-sourcing rules through opening statements, exhibit ranking, a disputed-day calculation, a Holt-based ledger cross-examination, and an employer interview. The exercises address New York's convenience rule, Zelinsky, assigned-office and bona fide office tests, compensation allocation, COVID-era moves, a $60 million sale, and New Jersey and Connecticut comparisons. The session concludes with a tri-state rapid fire and audit closing conference. 

Key topics to be discussed: 

  • Distinguish domiciliary residency from statutory residency. 
  • Apply the five New York primary domicile factors and evaluate abode access, day counts, exclusions, and governing factual assumptions. 
  • Rank documentary proof and identify contradictions, credibility defects, and missing exhibits in an audit file. 
  • Analyze remote-work and compensation sourcing under convenience, assigned-office, employer-necessity, and bona fide office rules. 
  • Compare tri-state rules and advocate a defensible issue-by-issue position during an audit closing conference. 

Talented, Professional Team

Michael Y. Goldberg, Esq.

MANAGING ATTORNEY | GOLDBERG TAX LAW

Michael Goldberg as an LLM, CPA, CVA is the managing attorney of Goldberg Tax Law, LLC a national tax litigation and controversy firm, focusing on federal and state controversy matters for individuals and businesses. Super Lawyers magazine has named Mike as a Rising Star in Maryland, Washington, DC and New York from 2017 through 2025 and he has been recognized by Best Lawyers magazine as a One to Watch from 2021 through 2025...

Avi Kafka, Esq. 

ATTORNEY | GOLDBERG TAX LAW

Avi Kafka is an associate tax law attorney of Goldberg Tax Law, LLC a national tax litigation and controversy firm, focusing on federal and state controversy matters for individuals and businesses. Avi represents clients with a wide range of tax issues, from negotiating with the IRS to solving corporate structure issues to complex cryptocurrency tracking and compliance...

Testimonials

I simply want to applaud you both for such stellar and entertaining performances in the mock ethics scenarios. The diversity of situations presented was truly eyebrow-raising and memorable. The discussion format was also quite entertaining and digestible. Overall, a great CLE.
Very good course, instructor and materials. I took another course with this instructor and she comes across as very knowledgeable and experienced. She enlivens the course with numerous anecdotes and examples from cases she has handled.
I found the way the material was presented made it interesting but also was effective in modeling how to analyze and discuss these issues with a colleague. This was the most interesting CLE that I’ve ever taken. Kudos to the presenters!

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