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.

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