[Illusion]

Since he lives in New York almost all year I can't see him beating this.

NEW YORK -- New York Yankees captain Derek Jeter has landed in tax trouble with the state of New York. State officials say the shortstop owes the state back taxes for claiming to live in Florida when his actual residence is New York City.

The claim could cost Jeter millions of dollars.

Jeter's agent, Casey Close, has said that his client has made his home in Tampa, Fla., since the mid-1990s, but state officials claim that between the years of 2001 and 2003 Jeter was in fact a New York state resident and should have been paying state income tax.

Florida residents do not pay state income tax.

Jeter has owned an apartment in Trump World Tower in New York City since October 2001. As part of its assertion of the player's New York residency, the New York State Division of Taxation and Finance noted that Jeter has personal items that are "near and dear" in this apartment, according to The Associated Press.

Judge Timothy J. Alston, however, asked the department for more specifics with respect to its claim that Jeter has "immersed himself in the New York community," and in a five-page order dated Nov. 7, Alston told the department it must provide Jeter with a more detailed document specifying his "community involvement in jurisdictions other than Florida" and "public statements regarding his desire to be in New York," according to AP.

The Yankees' contract with Jeter called for him to receive salaries of $11 million in 2001, $13 million in 2002 and $14 million in 2003, with a $16 million signing bonus to be paid sometime before June 2008, according to AP.

[Willie Bee]

Yeah, you're probably right, but I hope he does. This is the one thing I don't understand about players signing with teams in states with income taxes in the first place. You can get a lot more for $16 million in Texas than you can with $20 million in New York and California. If I was Jeter, I'd try to go through some real quick, low-ball civil litigation then move my ass across the river and work something out to my advantage with New Jersey. But then, I'm sort of tight with my money