> We have seen some auditors who say, 'Look, this is an ambiguous case, but if you come up with X dollars, then we can see the change of domicile.' That sounds

> We have seen some auditors who say, 'Look, this is an ambiguous case, but if you come up with X dollars, then we can see the change of domicile.' That sounds more like gangsterism than the proper functioning of the State. People should of course pay their taxes properly. Seems to me that we should fix our idea of state citizenship. Right now, the Fourteenth Amendment just says that one’s a citizen of the state in which one resides, with no definition of what that means. It’s pretty obvious that one doesn’t change citizenship just driving through a state, or spending a night there. But what about if one owns homes in two states? And it does seem odd that one can spend six months minus a day somewhere, and not have any tax liability. OTOH, free movement is also important, and it would be pretty annoying to have to register for tax purposes if all one did was spend a weekend or two somewhere. I think that it’d make sense to amend the Constitution such that state citizenship is, like federal citizenship, a birthright, and that to change one’s citizenship to a different state one must go through a naturalisation process. Then states could write laws treating state citizens & aliens appropriately, and there’d never be any question of who is a citizen of what state.