Tax Type
Individual Income Tax
Description
Domicile Questionnaire
Topic
Returns/Payments/Records
Taxable Income
Date Issued
06-18-1982
June 18, 1982
Re: 58-1118 Application/Individual Income
Dear ************************
This letter is in reply to your correspondence of March, 1982 in which you apply for relief from assessments of Virginia individual income tax for the years 1976, 1979 and 1980. The liability in question is summarized below.
The 1976 assessment is in the name of **** and ****** Virginia. The 1980 assessment is in two parts. The tax of $***** and interest of $ ***** are for underpayment of estimated taxes. The other amounts for 1980 consist of unpaid tax, penalties for late filing, and interest.
FACTS
In 1981 the Department assessed you for individual income tax, interest, and penalty for nonfiling of your 1979 income tax return. You responded by stating that you have not lived in Virginia since 1975 when you joined the Merchant Marines. However, you did indicate that your car is located in and registered in Virginia and, until your letter of March, 1982, you used a ***** Virginia address for mail. You also informed us that sometime in the period between 1976 and 1980 you have drawn unemployment compensation from Texas and New York.
During July of 1981, the Department received your 1980 resident return. You now state that this tax return was mistakenly filed in Virginia.
The Department has asked for proof showing that you are not a domiciliary resident of Virginia. On April 22, 1982, we sent you a "Domicile Questionnaire" to be returned to us within thirty days. To date we have not received the above referenced questionnaire or other proof you are not a Virginia resident.
DETERMINATION
The resolution of your application for correction of assessments for Virginia individual income tax for 1976, 1979, and 1980 turns on the question of your domiciliary status.
"Domicile" is defined to be a residence or physical presence at a particular place, accompanied with positive or presumptive proof of an intention to remain there for an unlimited time." 4A Michie's Jurisprudence, conflicts of Laws, Section 8.
You state that you left Virginia in 1975. However, your old domicile is not lost until you establish a new one. The fact that you have been absent from Virginia in sojourning at various places, whether in the service of the United States or in exercise of private enterprise, does not cancel out your domicile in Virginia. "To constitute a new domicile two things must concur - first, residence in the new locality; second, the intention to remain there." 4A Michie's Jurisprudence, Conflicts of Laws, Section 9.
Since you have presented us with no proof that you have established a new domicile, the rule that domicile is presumed to continue until a new one is obtained governs and Virginia is your legal domicile.
Consequently, you are as much liable for Virginia individual income tax as if you were physically present in Virginia throughout the year. Therefore, your application for relief pursuant to §58-1118 of the Code of Virginia is hereby denied and the assessments against you for taxable years 1976, 1979 and 1980 should be paid immediately.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner