Tactic #1: Implement cavity search of subject's tax returns for the past 7 years.
Tactic #2: Repeat Tactic #1 next year.
Tactic #3: Repeat Tactic #2.
The old communist block put up fences and watchtowers. Commie N.Y. will simply harass those who leave with tax audits. And....the commies of N.Y. will also call in the feds to harass the “Leavers” with IRS, Homeland Security, FBI, OSHA, and every other alphabet agency.