Sunday, December 20, 2009
Brian C. Borie (J.D. 2009, Albany) has published Comment, The Convenience of the Employer Test: Why We Should Reconsider the Critique of New York's Tax Apportionment Scheme, 72 Alb. L. Rev. 789 (2009). Here is part of the Conclusion:
As the courts and the legislature have recognized, the convenience test and its application are not without flaws, but a tax system is never absolutely perfect; small inequities are always a threat. As the court in Zelinsky noted, "in the absence of the convenience test, opportunities for fraud are great and administrative difficulties in verifying whether an employee has actually performed a full day's work while at home are readily apparent." Put simply, the convenience test is significantly more efficient at preventing fraud than the alternative physical presence test. With telecommuting becoming more popular, there will undoubtedly be more opportunities for fraud in the future. New York must remain vigilant and guard itself from tax fraud through the use of the convenience test.