Utah Tax Commission Finds Taxpayers Failed to Rebut Auditing Division’s Assessment

The Utah State Tax Commission Aug. 8, 2018 found that Taxpayers were domiciled in Utah for 2014 and 2015 tax years and liable for full-year individual income taxes. Taxpayers appealed an assessment of the auditing division for additional individual income taxes and interest. Taxpayers claim that they weren’t domiciled in Utah for the full 2014 and 2015 tax years and so couldn’t be taxed. The Division claimed that Taxpayers were Utah resident individuals and didn’t accept part-year resident returns. However, the commission found that Taxpayers failed to show that they weren’t domiciled in Utah, under the tests in Utah Code ...