This isn't exactly 'new' news. At least not to those of us that live in one of the last, few Free States. In my case, Florida for the last 42 years. But if you're contemplating leaving a High Tax State, like anybody with an IQ should, you need to be aware of the consequences. You need to be aware that, New York especially, will very likely audit your brains out when you do leave. They will try to force you to travel back and forth, hire a Tax Lawyer and then lien your assets. Just be aware, people. It's how they role -- New York, California get 'aggressive' when residents try to flee high taxes ... But some states give taxpayers a hard time when they are trying to change their domicile – thereby establishing their permanent residency elsewhere. “California … they don’t particularly like when people that were large taxpayers … leave,” Marc Minker, lead managing director at accounting provider and consulting firm CBIZ MHM, told FOX Business. “The state becomes very aggressive with respect to making you prove that you essentially changed your domicile.” ... Lance Christensen, a partner at accounting firm Margolin Winer & Evens, agreed that New York State and New York City are aggressive when it comes to allowing taxpayers to leave. He said individuals must be ready to “withstand New York State and New York City challenges.” To prove where they were throughout the year, Christensen recommends people keep a detailed diary. He also told FOX Business taxpayers should keep items like receipts, plane tickets – even EZ pass receipts. “The burden of proof is on the taxpayer to prove where he is, or she is, and it can be very close,” Christensen said. “We’ve seen this come down to where your pet is.” He added that taxpayers should make sure they have thoroughly planned and are prepared for the move, adding for some clients with a lot of taxable income during a certain year it may be cheaper to take a trip around the world than it would be to return to New York and be hit with those taxes. Christensen has seen an increasing number of people in New York looking to domicile in Florida as a consequence of the new tax law – which he says is especially common among people who already have a second home there.