[apaprocki]

Yes, NY seems to place the onus on you so they can attempt to turn up more tax revenue that was not filed by mistake. I moved from PHL to NYC in 2003 and when I filed NY state taxes in 2004, I got a bill for my estimated taxes in 2003 based upon my current income. They assumed that I had lived in NY in 2003 and had not filed any taxes even though it was not the case. I had to send them a copy of my 2003 tax return showing that I was 100% out-of-state and then they dropped it.

If you think about it from a programmer point of view, their system detected me perfectly (whether or not they should be doing this is a separate issue), and once it knew 2004 was the first year I was a state resident, it left me alone. If you are constantly getting these, I'd guess that something is wrong in your computer record, causing it to not see your returns and to keep going after you.