New York is sending AI-generated letters to wealthy remote workers who relocated to low-tax states like Florida and Texas. The state's tax department reported a surge in audits in 2022, even as the number of auditors decreased due to budget constraints. Experts suggest that the focus is on affluent individuals who have relocated from high-tax to low-tax states with the aim of generating revenue. This aggressive approach aligns with national trends as tax departments leverage both human auditors and AI to analyse taxpayer behavior. State tax departments mainly do this to determine residency for tax purposes. Celebrities and millionaires have often faced scrutiny for filing in low-tax jurisdictions, even though they spend a lot of time elsewhere.