As a Hispanic American with ties to Florida that barely precede Trump’s ancestral ties to the United States, I want to keep an open mind to accepting outsiders with orange skin tone who may lack the proper paperwork. My great-great grandparents were rolling cigars in Key West and being harassed by whites in hoods several years before the first instance of bone spurs hit the illegal Trumps. America has always had open arms to Trumps even when they can’t legally be here and are draft evaders.
On October 7, 1885, Friedrich Trump, a 16-year-old German barber, bought a one-way ticket for America, escaping three years of compulsory German military service. He had been a sickly child, unsuited to hard labor, and feared the effects of the draft. It might have been illegal, but America didn’t care about this law-breaking—at that time, Germans were seen as highly desirable migrants—and Trump was welcomed with open arms. Less than two weeks later, he arrived in New York, where he would eventually make a small fortune.
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He married a woman from his German hometown, Kallstadt, where his parents had owned vineyards, and attempted to return home with his fortune. But when his draft dodging came to the fore, the couple lost their Bavarian citizenship and were obliged to return to America for good.
(www.history.com/...)
That the very son of the first draft-evading illegal Trump would one day wear the white robes himself (www.vice.com/...) is ironic and something that in a normal family capable of embarrassment would be disturbing and even humbling.
Now the very son of that white robe-wearing Trump says he wants to bring his domicile and his most personal effects (diaries, black books, secret tanning products, dear old dad’s racist momentos, etc.) in a U-Haul to the Sunshine State (www.nytimes.com/...). This time, in addition to leaving his white robe-sympathizing ways behind and other acts of sincere contrition, he better be prepared to bring clear and convincing proof. Smart people with subpoena power will want to peer deep within his empty heart to discern the truth, which could be challenging to both the auditor and the audited.
To prove a change of domicile, the asserting party must prove the change of domicile by clear and convincing evidence.17 As previously mentioned, proving domicile is a fact-intensive inquiry. New York’s Appellate Division has stated that “no single factor is controlling and the unique facts and circumstances of each case must be closely considered.”18 In Matter of Rudolph (Deceased) & Loretta Zapka, New York Department of Taxation Appeals, DTA No. 804111 (June 22, 1989), the taxpayers argued they changed their domicile from New York to Florida, but they had strong ties to both New York and Florida. New York’s Tax Appeals Tribunal stated that “[t]he mere fact that persuasive arguments can be made from the facts in support of both Florida and New York as petitioners’ domicile indicates that they have not clearly and convincingly evidenced an intent to change their New York domicile.”19 Accordingly, establishing strong ties in a new location may not be sufficient evidence of intent if strong ties are continued with the old domicile.
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After changing domicile, New York may challenge the individual’s nonresident filing status for income tax purposes via an income tax audit. During an audit, three issues are examined, starting with the domicile of the individual. If it is determined that the individual is not domiciled in New York, the next issue is whether the individual is a New York statutory resident. If the individual is determined to be a New York statutory resident, the third issue is the allocation of income. The scope of the audit will be based on the facts involved.
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In determining domicile, the guidelines require the auditor to examine two general categories: primary factors and other factors.34 There are five primary factors: the home; active business involvement; time; items “near and dear”; and family connections. If the auditor has not reached a supportable conclusion based upon the five primary factors, the auditor will examine “other” factors, including, but not limited to:35
• Citation in legal documents, such as wills, that a jurisdiction is the place of domicile.
• Address at which bills, financial statements and correspondence concerning other family business is primarily received.
• Physical location of safe deposit boxes used for family records and valuables.
• Location of auto, boat, and airplane registrations and driver’s or operator’s licenses.
• Where the individual is registered to vote and whether he or she has exercised that right.
• Possession of a New York City Parking Tax exemption.
• Telephone services at each residence, including the nature of the listing, the type of service features and activity at the location.
(www.floridabar.org/...)
Let the auditing continue and delve even more deep.