NYS/NYC Audit: Statement that I owe additional tax for being a part-time resident (STUDENT)

Hello,

 

I'm a college student from Florida (where I've maintained legal residency). During the first 2 months of 2020 I had a part-time job while in class full time and I lived in my college dorm in Manhattan. When I filed my taxes I selected the "Non-Resident" option as I understood being a Florida resident and merely living in NYC while in college didn't qualify me as a NYC or NYS resident. As the income was earned in Manhattan I still paid some taxes to the city & state, but less so as I indicated I was a non-resident, however, I recently received a notice from the NYS Department of Tax noting my residency was under question. They asked me to upload paperwork proving my residency status - I explained in my message I "lived" in the city for 2 months however I was not a resident as I lived in a dorm and was still a permanent resident of Florida. I couldn't provide the documentation they requested to prove my residency in FL and I explained that since I was back home living with my Mom for the pandemic I didn't have a lease or utility bill, but I sent a copy of my FL drivers license. Shortly after that I received a letter noting that their office computed me as a part-time resident and as such I owe additional money.  I would like to "informally protest" this through their online service, but before I do I wanted to check if anyone had information to support my case, or reasoning to support their computing me as a part-time resident in which case I wouldn't waste my time protesting and just pay the tax. Anyone have experience with this/any insight?

 

Thanks!