If you keep a diary, you may like to know that some day officials in your state tax office will want to look at it.

A few years ago there was a dust-up about the feds having the ability to see what movies you rented from Blockbuster. The last time I heard anything of this, the fear was blown way out of proportion: the number of times it had happened (part of the Patriot Act, I believe) was zero.

It's much more likely that state tax officials, in search of more revenue, will paw through personal diaries, correspondence, and other personal effects.

In Cutting the Risk of a State Audit When You Move (paid subscription), two reporters from the Wall Street Journal describe some of the tactics state governments use to reap more money from people who have bought a residence in another state.

At issue is the question of "what is your primary residence?" New York, for example, is famous for high income tax rates, while Florida has no income tax. That leads to CPAs and tax lawyers advising clients on how to live their lives in such a way that they don't incur the wrath of state officials. I'll put the more interesting items in bold:

New York's residency rules are complex. In general, though, if you maintain a permanent abode in the state and are in the state more than 183 days a year, you're considered a resident. Even if you're in the state less than that, you still may face a challenge because New York looks at numerous factors to gauge where your "domicile" really is, says Mr. Klein, the New York lawyer. This is a subjective test based on many factors, including your business and family ties, a comparison of your New York residence with the location you're claiming as your domicile, and where you keep "near and dear" items. That's why Mr. Klein recommends people keep near-and-dear items, such as artwork, family photos, jewelry and furs, in their non-New York home. He also recommends closing a New York safe deposit box. "It's hard to explain to auditors why your most valuable possessions are not in your home but are with you" in New York, he says.

In an audit, you need to be able to prove to skeptical tax examiners that you've really transferred your life to some new place, and auditors often demand large amounts of proof. A New York residency audit often feels like a "tax colonoscopy," says Israel Keller, a CPA and tax manager at RSM McGladrey Inc. in New York.

Mr. Keller says that in one recent case, a money manager and his wife moved from New York City to Florida. Among the items that New York state auditors have asked for are three years of diaries, appointment books or office calendars; three years of personal and business credit-card statements, and three years of phone bills for New York and their Florida residence, he says.

The demandingness of tax agents is nothing new. But the story points out a peril of income taxes (and when homeowner credits apply, property taxes): it opens taxpayers up to lifestyle audits.

Indirect taxation, such as a retail sales tax, would appear to be much less intrusive. Even better is a drastic reduction in the size and scope of governments, which in turn would lead to much less pressure for the tax man to paw through your life.