Utah Tax Commission Sustains Auditing Division’s Income Tax Assessment Finding Taxpayers Full-Year State Residents

The Utah State Tax Commission July 9 sustained the Auditing Division’s individual income tax assessment based on a finding that Taxpayers were full-year domiciliaries. The division issued a notice of deficiency and audit change to Taxpayers for the 2014 tax year, finding Taxpayers were full-year residents of Utah. Taxpayers appealed, arguing they were part-year Utah residents because they moved to Utah in October 2014. Upon review, the commission found that: 1) Taxpayer-1 registered to vote in another state but Taxpayer-2 didn’t and was registered to vote in Utah; 2) Taxpayers were unaware that Taxpayer-2’s failure to cancel voter registration or ...