The Tax Commission Of The State Of Idaho Form (Page 2 of 4) in pdf

The Tax Commission Of The State Of Idaho Form Page 2

residents in 2000 and non-residents of Idaho in 2001. The taxpayers stated they would request

copies of their federal returns from the IRS to determine the correct amount owed to Idaho.

The taxpayers did not provide any further information, so the Bureau referred the matter

for administrative review. The Tax Commission sent the taxpayers a letter giving them two

options for having the Notice of Deficiency Determination redetermined. The taxpayers did not

respond. The Tax Commission sent the taxpayers a follow-up letter but still received no

response from the taxpayers. Therefore, the Tax Commission decided the matter based upon the

information available.

The taxpayers filed Idaho resident income tax returns as far back as 1995.

The

Department of Labor provided information that the taxpayers received wages from Idaho

employers in the first three quarters of 2000. The Department of Labor had no record of

earnings for the taxpayers in 2001. Information [Redacted] showed the taxpayers received

income from Idaho sources and Texas sources in 2000. It also showed the taxpayers' income for

2001 was primarily from Texas sources. However, the taxpayers did receive rental income from

an Idaho source in 2001.

The returns the Bureau prepared for the taxpayers treated the taxpayers as full-year

residents for both 2000 and 2001. However, the taxpayers claimed they were part-year residents

in 2000 and non-residents in 2001. The taxpayers stated they left Idaho in July 2000. The

Department of Labor records show the taxpayers last received wages from Idaho employers in

the third quarter of 2000. The information [Redacted] shows the taxpayers had a Texas address

for part of the year in 2000 and most likely all of the year in 2001. The taxpayers filed both their

2000 and 2001 federal returns with Texas addresses. Since the information available tends to

agree with the taxpayers, the Tax Commission finds the taxpayers were part-year residents in

DECISION - 2

[Redacted]

The Tax Commission Of The State Of Idaho Form Page 2