Taxpayer defeats Alabama domicile based tax assessment.

In Dunn v. Dep’t of Revenue; Docket No. Inc. 18-1064-LP (June 12, 2019) , a taxpayer prevailed in the Alabama Tax Tribunal and was able to abate an income tax assessment. The Alabama Tax Tribunal found that having an Alabama driver’s license, which the taxpayer obtained in order to apply for a job in Alaska and having family in Alabama, absent other factors, would not cause the taxpayer to be domiciled in Alabama for the tax year in dispute. Although the taxpayer prevailed, this case illustrates the importance of not having a driver’s license in a state where you are not domiciled and resident.

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