: Formal Hearing Decision and Order
: Appeal No. 01-0895
: Acct. No. ########
Auditing Division of the Utah State :
For Petitioner: PETITIONER
For Respondent: Tim Bodily, Assistant Attorney General, and Becky McKenzie, Auditing Division.
Petitioner brings this appeal from assessments issued by Respondent for tax years 1997 and 1998. This matter was scheduled for a Formal Hearing on July 31, 2002. Due to a clerical error in the notice, Petitioner came prepared to argue only the 1998 year. Therefore, hearing was held on the 1998 year and a separate hearing was scheduled for the 1997 year. Prior to the date of the hearing on the 1997 year, Petitioner engaged the services a tax preparer. The preparer asked for a continuance, then eventually sent a notice of withdrawal of the appeal for the 1997 tax year. This order addresses the 1998 tax year.
The facts of this case indicate that Petitioner was domiciled in Utah within the meaning of Utah Administrative Rule R965-9I-2 in 1997 and for many years prior to 1997. The only determination here is whether the evidence shows that Petitioner abandoned his Utah domicile and established a new domicile elsewhere during or before 1998. The evidence indicates that he did not. Petitioner continued to use his CITY, Utah address for personal mail before, during, and after the tax year in question. He showed no evidence of having established a permanent home in STATE or any other state in 1998. In fact, he traveled to various job sites, as assigned, and stayed only temporarily at each job site. On assignment, he stayed in his motor home or company-provided accommodations and returned to Utah.
Petitioner signed various documents in 1998 and subsequent years showing that he has continually maintained the same residence in CITY, Utah. He registered vehicles at that address, renewed his Utah driver’s license at that address and obtained Utah resident fishing licenses showing that address. He filed federal and state resident returns indicating the CITY, Utah address and he signed an affidavit of his own making declaring COUNTY County, Utah as his place of domicile for a period of some 23 years up to and including the 1998 tax year. Petitioner presented no evidence that he established a permanent home elsewhere in 1998.
 One registration application is signed and dated March 1, 1998, but the Tax Commission stamp indicates the date of March 1, 1999.