FROM PERPLEXITY AI>>>>
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Yes, you’re correct—New York State Department of Taxation and Finance (NYS DTF) can subpoena your cell carrier for historical geolocation data (cell tower records) covering prior years, typically focusing on the tax years under audit, such as 2024 or earlier if they question your July 2025 move to Florida.
Subpoena Requirement
NYS DTF routinely uses subpoenas or formal document requests to carriers like AT&T or Verizon for cell records in residency audits, as these are third-party business records not directly held by the state. They don’t need a criminal warrant (post-Carpenter standards apply more to law enforcement), but a tax subpoena suffices for audit purposes.
Scope for a July 2025 Move Audit
Audits often examine 2-3 prior full tax years (e.g., 2023, 2024) plus the part-year 2025 to verify domicile change and day counts.
Carriers retain tower data 1-5+ years, so subpoenas can pull records back to 2020 or earlier if relevant (e.g., to check patterns before your claimed move).
Focus is on the audit period, not unlimited history, but they reconstruct days via pings to challenge Florida residency claims.
Practical Reality
Auditors assume maximum NY days initially; cell data helps them argue presence unless you counter with stronger proof (Florida docs, logs). A subpoena is standard—they’ve done this in cases proving disputed days via AT&T pings.