I never said Federal Law applies to the states. I was reffering to a700 hitter's statement, "Also, with regard to disputed tax deficiencies, the taxing authority does not have the burden of proof. Taxing authoritites have a presumption of correctness."
This whole discussion is waste of time anyways. Is Jeter a crook ? No he isn't. He hasn't been charged or convicted of any crime, and it is doubtful he would be. He has only been assessed additional taxes and interest based on the State of New York's contention that he was a Nerw York resident. If it gets to Tax Court, then there will be an answer. Since Jeter relied on professional advice, how can there be a moral issue. There isn't.