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> NY Department of Taxation and Finance is incredibly aggressive

To give this some specificity, I have multiple former colleagues who live in Connecticut and commute to New York who have had their cell phone location data subpoenaed. If you’re going to decamp from New York for tax purposes, actually decamp.

Yes. And this may go on for years after you have actually moved. I have a friend who moved out of NYC around 8 years ago and due to is income level is audited by NY every year. He now has a detailed system so he can account and prove his whereabouts in multiple ways every day of the year.

And of course I assume this data is archived indefinitely?

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