Ummmmmmmm no. Jeter does what every person who has property in both FL and NY do. He claims the FL property as his primary residence since FL has no stte income tax. Quite frankly he'd be an idiot if he didn't do that. I forget who it was, but a quote in the paper from one of the representatives bringing this case against Jeter said he is the face of the NY Yankees, therefor he must be a NY resident. If that just trying to make Jeter show proof. If Jeter can't show proof then he'll owe millions in taxes. It's basically an audit, but there will not be any jail time. Quite frankly it's ridiculous and they are only even bothering because of the large amount of money Jeter makes.
You have to believe that Jeter has some pretty sharp people running his finances and that they knew what they were doing, possibly trying to exploit a gray area. Jiffer letting his anti-Yankee sentiments cloud his vision!!