No fraud at all here. I earned 300K. These 300K were reported to both NY and CA. NY withhold tax only on $100K; CA withhold tax on all 300K. If my accountant split my income as is (100K to NY and 200K to CA), I would have no penalty from both state and get a small refund from CA; now, my accountant split all my income to NY, I became haven't withhold enough money for NY and get a large refund from CA. This resulted in the penalty from NY.
So, the accountants income split strategy lead to this penalty. Also, they didn't warn me this penalty in 2022 which I believe is their negligence. If they warn me this will incur a penalty from NY, I'll insist on split my income as is (100K to NY and 200K to CA).
