Indiana Sustains Protest as Taxpayer Wasn’t State Resident

The Indiana Department of Revenue (DOR) sustained Taxpayer’s protest regarding the imposition of state gross individual income tax and penalties because Taxpayer didn’t have an Indiana domicile. The DOR imposed state tax based on the determination that Taxpayer was an Indiana domiciliary because he claimed the homestead credit on an Indiana residence. Taxpayer filed a protest, asserting that he hadn’t been an Indiana residence since moving to another state. The DOR concluded that Taxpayer took various steps to establish a new domicile and abandon the Indiana domicile including removal of the homestead credit from his property taxes. Therefore, the DOR ...