I think that's a very unlikely, perhaps far-fetched, scenario. The New York TSB-M-06(5)I document, which explains the "convenience of the employer" test, refers specifically to a "home office," i.e. an office in the employee's home. I don't think they would consider an employee who works in the employer's Georgia office to be a telecommuter, even if the employee routinely logs in to a server in New York. An employee who asks to be relocated, even if just for personal preference, would not generally be considered to still be an employee of the previous location.
But let's wait and see what additional details swolk25 provides about her specific situation.
