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Facing shrinking revenues, the state has ramped up its pursuit of suspected tax dodgers, hiring 189 new auditors and - for the first time - making filers swear under oath on tax forms as to how many days they "spend in New York City."
If it's more than 183 days and the filer has a residence in the city, the tax bill goes up.
They may still find ways to, as the Brits say, "fiddle the tax man."
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