Cummings & Lockwood

Domicile Audit and Appeals

November 2019

In this video, David T. Martin, a Principal in Cummings & Lockwood’s Litigation Group, discusses domicile audits and appeals.  Connecticut and other states continue to aggressively audit income and estate tax returns, claiming that individuals are domiciled in such state.  This video details the nuts and bolts of how domicile audits work and the options for appealing state decisions to help one better understand the process and thereby prevent and/or effectively handle such audits.  (8:34)

This presentation was part of a firm-hosted seminar for professional advisors in November 2019.

 

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