FTA: “Taxes are generally subject to a three-year statute of limitations from when a return is filed, but taxpayers who start spending more time in New York ev

FTA: “Taxes are generally subject to a three-year statute of limitations from when a return is filed, but taxpayers who start spending more time in New York even years after they’ve made a move -- like around the birth of a grandchild -- may come to auditors’ attention and be forced to provide evidence of a move that happened a decade or more in the past.”