--- title: Residency Audits, Day Counts, and Your Cell Phone description: In the event of a residency audit, auditors will subpoena your cell phone records to assess your whereabouts. The problem is they are not accurate. image: https://blog.monaeo.com/hubfs/shutterstock_336544214.jpg --- [![__MonaeoLogo_ModC-White_RGB](https://blog.monaeo.com/hs-fs/hubfs/__MonaeoLogo_ModC-White_RGB.png?width=140&height=30&name=__MonaeoLogo_ModC-White_RGB.png "__MonaeoLogo_ModC-White_RGB")](https://monaeo.com/personal) - [Get Started](https://monaeo.com/demo) - [Sign In](https://monaeo.com/accounts/sign_in) - [Personal](https://monaeo.com/personal/) - [Enterprise](https://monaeo.com/enterprise/) - [More](https://monaeo.com/help/) - [Enterprise](https://monaeo.com/enterprise) - [Personal](https://monaeo.com/personal) - [Support](https://monaeo.com/help) - [More](https://monaeo.com/about) - [Start Trial](https://monaeo.com/demo) - [Sign In](https://monaeo.com/accounts/sign_in) # Monaeo Blog | Residency made simple - [183-day rule (5)](https://blog.monaeo.com/tag/183-day-rule) - [Insider (1)](https://blog.monaeo.com/tag/insider) - [Insights (1)](https://blog.monaeo.com/tag/insights) - [Monaeo Press (17)](https://blog.monaeo.com/tag/monaeo-press) - [residency audit (19)](https://blog.monaeo.com/tag/residency-audit) - [residency news (5)](https://blog.monaeo.com/tag/residency-news) - [state residency (15)](https://blog.monaeo.com/tag/state-residency) - [tax representation (2)](https://blog.monaeo.com/tag/tax-representation) - [tax technology (8)](https://blog.monaeo.com/tag/tax-technology) - [thought leadership (6)](https://blog.monaeo.com/tag/thought-leadership) - [Unincorporated Business Tax (UBT) (1)](https://blog.monaeo.com/tag/unincorporated-business-tax-ubt) see all - [tax technology](https://blog.monaeo.com/topic/tax-technology) - [residency audit](https://blog.monaeo.com/topic/residency-audit) # [Residency Audits, Day Counts, and Your Cell Phone](https://blog.monaeo.com/residency-audits-day-counts-and-your-cell-phone) [Read More →](https://blog.monaeo.com/residency-audits-day-counts-and-your-cell-phone) ### Subscribe and Get The Latest News ### 183-Day Rule ### Monaeo Press ### Residency Audit ### Residency News ### State Residency ### Tax Representation ### Tax Technology ## [Considering a Move from a High-Income Tax State? What You Need to Know Before You Go](https://blog.monaeo.com/high-income-tax-state) High-earners residing in states such as California, New York, and Minnesota, known for their high income taxes, will often consider the option of relocating in order to save money. Certain p... [Continue Reading](https://blog.monaeo.com/high-income-tax-state) - - - [All Posts](https://blog.monaeo.com) # Residency Audits, Day Counts, and Your Cell Phone - [Tweet](https://twitter.com/share) 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](https://www.hodgsonruss.com/professionals-Timothy-Noonan.html), [Andrew W. Wright](https://www.hodgsonruss.com/professionals-Andrew-Wright.html), and [Kristine L. Bly](https://www.hodgsonruss.com/professionals-Kristine-Bly.html) of [Hodgson Russ](https://www.hodgsonruss.com/). And stay tuned for a case study from us that brings to life some of the concepts discussed in the article. [Read Now >](https://www.hodgsonruss.com/media/publication/2712_2019stn16-4.pdf) ![Nishant Mittal](https://blog.monaeo.com/hubfs/Nishant%20Portrait_WhiteBG.jpg) ###### Nishant Mittal Nishant founded Monaeo with his co-founder Anupam Singhal in 2011 after personally experiencing the pain of audits caused by business travel. Nishant served as a Vice President at General Atlantic, leading the Financial Services sector in India. Previously he worked at McKinsey & Co. Nishant holds an MBA from the Stanford Graduate School of Business. ## Related Posts ## [Considering a Move from a High-Income Tax State? What You Need to Know Before You Go](https://blog.monaeo.com/high-income-tax-state) High-earners residing in states such as California, New York, and Minnesota, known for their high income ... [Continue Reading](https://blog.monaeo.com/high-income-tax-state) ## [Using Technology to Simplify Residency Tracking in New York](https://blog.monaeo.com/simplify_residency_tracking) If you are a high-income earner, who has recently moved into or out of New York, it’s highly likely that ... 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