New York State tax officials are crying foul over New York Yankees captain Derek Jeter's claim of Florida residence and are demanding that he pay back taxes that could amount to millions.

Jeter has filed a petition with the New York State Division of Tax Appeals after he received a notice of deficiency telling him he owes income taxes, plus interest, in New York State and New York City for 2001 through 2003. Jeter filed New York nonresident returns for those years but claimed to be a resident of Florida, which has no income tax.

Jeter has maintained an off-season home in Tampa since 1994, but the New York State Division of Taxation and Finance points out that he lived in a New York domicile (a condo in Trump World Tower) during the years in question, and therefore he is subject to tax as a New York resident.

The Division of Taxation claims that Jeter has spent holidays outside Florida, as well as maintained business ties and community involvement outside the Sunshine State and "made numerous public statements professing his love for New York."  It also said he keeps "items near and dear" in his New York apartment and that he has been "immersed in the New York community."

For his part, Jeter contends that the allegations regarding holidays, business ties, community involvement and public statements are vague and fail to inform him of the specific acts that caused his domicile to change from Florida to New York. Judge Timothy Alston has granted parts of Jeter's petition and asked the Division of Taxation to provide a bill of particulars with further details to back up some of its allegations.


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