Every one should do what they can do to minimize their tax bill, but a guy with his resources should have had people that were good enough to know better ways to do it. Phony residence is low hanging fruit for the New York State Tax Department. By the way, it is NY, not the IRS, after the NY hero Jeter. When you are as rich and famous as Jeter, you should know that you are likely a potential target for the taxing authorities. They go after prominent people for the deterrent effect. He's a tax cheat. It doesn't matter if every one else does it. He's going to get convicted for it. It's like driving over the blood-alcohol limit. Lots of people have done that, but those who get caught are criminals. Sorry, but your icon is a tax cheat. If he wants to pony up the full freight with penalties and interest, they will not charge him with fraud or a crime. If he wants to cut a deal on the amount, they may make him publicly plea to a criminal conviction in front of the TV cameras. The tax tab will be quite heavy. I think we are talking about a bill that easily could be between $10-20 million. That's a big hit for anyone.