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, Andrew W. Wright, and Kristine L. Bly of Hodgson Russ. And stay tuned for a case study from us that brings to life some of the concepts discussed in the article.