Taxpayers can win New York State tax disputes by the wise use of affidavits

The rules of the New York State Division of Tax Appeals provide that affidavits from nonparties may be introduced and admitted into evidence to prove facts at issue in tax trials before the Division. The court's decision in Matter of O'Connell illustrates how affidavits from nonparties can mean the difference between success and failure to a taxpayer. Perhaps the most significant use of affidavits in litigation before the Division of Tax Appeals has been cases involving residency issues, including both the domicile issue and the statutory residence or 183-day issue.