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Started By
Message
re: Louisiana Residency - Dallas Resident (Paging Poodle and Houston)
Posted on 5/25/16 at 12:46 pm to Jabstep
Posted on 5/25/16 at 12:46 pm to Jabstep
quote:
None of the income was earned in Louisiana. I don't see why he should pay LA tax.
Cause they are insisting he's a resident.
Honestly, he should probably pay it and move on. Change license ASAP and chalk it up to lesson learned.
Knew a lady who left LA and moved to another state. LA hounded her for YEARS over taxes..and she made a whopping $11 an hour working for a retail chain. They will nickel and dime you forever.
Funny how when you NEED LA residency (for college tuition) then they put you through everything trying to show you aren't a resident.
Whatever benefits the greedy state is what they lean toward.
Yeah, it sucks, I agree with you, but I don't think there's much you can do.
1
Posted on 5/25/16 at 12:46 pm to KG6
quote:
But doesn't it not matter if he is an LA or TX resident. If the income was earned in TX, he doesn't pay LA income tax. That's what I thought. I've worked in multiple statest and that's how it worked. If my employer paid me from a TX location, it was TX.
Louisiana income taxes apply to all income earned by a Louisiana resident regardless of the location it was earned (not all states work like this).
LADOR
If a Louisiana resident earns income in another state, that income is also taxable by Louisiana.
This post was edited on 5/25/16 at 12:48 pm
Posted on 5/25/16 at 2:14 pm to cfa626
Paying is out of the question. It's over 5k.
Posted on 5/25/16 at 2:16 pm to studentsect
quote:
What happened at the address on his Louisiana driver's license? Is that property still in his name as well?
He has no homestead exemption in LA. He has no property owned in LA. The address was his mothers house where some of his mail goes.
Posted on 5/25/16 at 3:04 pm to Jabstep
quote:
Jabstep
Residency and Domicile are kissing cousins but they are not identical. Your issue here is domicile.
Domicile is a facts and circumstances thing. There are a number of equal factors at play, but as the saying goes, some factors are more equal than others.
The three "biggies" are drivers license, vehicle registration, and voter registration. Of those, two say LA, and the third is not applicable as does not have his own car.
The things you are providing indicates that he has a temporary residence in Texas. That does not change domicile. A domicile change requires you to take actions to attach yourself to another place. This action must be permanent (as much as permanent can be, of course, as situations always change).
The only way he is going to win this argument is for him to show that he left the state with no ties to the state and no intention to return.
Filing a return and amending for a refund isn't going to help you. What is your explanation for the amended return going to be? When they see that, it will be right back where you started.
Louisiana has an appeal process through the board of tax appeals. But I believe you have to have filed a tax return to engage them (Poodle, do you have experience using that route without a return filed by the taxpayer)?
Here is what I would do, if it was me:
1) I would reach back out to the person you previously worked with, ask for their supervisor, and try to explain the situation to them. I believe you can get a copy of voting record, so I would pull that, showing that the person never voted in LA at all, period, during that time, and present that as well. I would also get a notarized statement from whoever owns the address they are alleging the person lived at, with the statement saying the person did not live at that address during the period. Notarized is the key.
2) If that fails, I'd file a zero return, paper filed. I would file a statement with the return indicating that for the following reasons, we believe we were not domiciled in Louisiana, and thus not subject to Louisiana residential taxation, during the period. I would include the letters you have gotten from the state.
The state isn't going to like this, and will then move to say your return is not correct. At that point you can appeal it and go from there.
You are trying to prove a negative, which is never easy.
Posted on 5/26/16 at 6:01 am to LSUFanHouston
Great insight. Thanks man!
Posted on 5/26/16 at 6:10 am to Jabstep
quote:
insisting that he is a LA resident.
By any chance does he own a home in Louisiana on which he claims homestead exemption?
Posted on 5/26/16 at 5:23 pm to Layabout
No, nor does he own any property in La
Posted on 5/27/16 at 2:50 am to Jabstep
LINK
Domicile typically requires someone to intend to remain in another location (i.e. he wants to remain in Dallas regardless of his current job). As he kept his license and voting registration, it would appear that he continued to be a Louisiana resident as he didn't "leave" Louisiana.
quote:
Federal income tax returns with Louisiana addresses are provided to the Louisiana Department of Revenue by the Internal Revenue Service. For income tax purposes, leaving the state temporarily does not automatically constitute a change in the taxpayer’s residency status. In order to express intent to establish a new place of residence outside of Louisiana, the taxpayer must take certain actions. For example, obtaining a drivers’ license, registering to vote, enrolling children in another school, and registering vehicles are all ways an individual can change their residency status.
If an individual is not a resident of Louisiana and therefore is not required to file a state tax return, the taxpayer must provide proof of residence in another state. Examples of residency documentation include the other states’ driver’s license, vehicle registration, and voter registration. However, a taxpayer is still considered a resident of Louisiana and liable for state income taxes if a permanent place of residence is maintained within Louisiana.
Domicile typically requires someone to intend to remain in another location (i.e. he wants to remain in Dallas regardless of his current job). As he kept his license and voting registration, it would appear that he continued to be a Louisiana resident as he didn't "leave" Louisiana.
Posted on 5/28/16 at 2:57 am to LSUFanHouston
A right to appeal to the Board of Tax Appeals is triggered by a 60 day letter.
Either a Notice of Assessment for a deficiency (what would occur here) or a notice of denial or adjustment of a refund.
You must appeal timely to the BTA or all rights are lost and LDR can immediately garnish/seize/levy, it doesn't matter if the LDR staff was still engaging you for their internal process. A 60 day letter starts the clock period.
Alternatively you can comply with the payment under protest provisions in 47:1576, pay with a protest letter saying you will file a BTA action, and then actually file that action within 30 days.
Prior to issuance of a 60 day letter this is the only method to appeal outside LDR. To again harp on deadlines: A recent case confirms that if you miss the deadline of a 60 day letter then you can't pay under protest either, you are totally sol.
Not that this matters to this guy, but so there is no confusion if anyone else has a LA dispute: a local parish collector has same provisions, but with only a 30 day window from date on the notice to appeal.
Either a Notice of Assessment for a deficiency (what would occur here) or a notice of denial or adjustment of a refund.
You must appeal timely to the BTA or all rights are lost and LDR can immediately garnish/seize/levy, it doesn't matter if the LDR staff was still engaging you for their internal process. A 60 day letter starts the clock period.
Alternatively you can comply with the payment under protest provisions in 47:1576, pay with a protest letter saying you will file a BTA action, and then actually file that action within 30 days.
Prior to issuance of a 60 day letter this is the only method to appeal outside LDR. To again harp on deadlines: A recent case confirms that if you miss the deadline of a 60 day letter then you can't pay under protest either, you are totally sol.
Not that this matters to this guy, but so there is no confusion if anyone else has a LA dispute: a local parish collector has same provisions, but with only a 30 day window from date on the notice to appeal.
This post was edited on 5/28/16 at 3:05 am
Posted on 5/28/16 at 8:52 am to Judg7123
Thanks for the info, but that is bullshite, sometimes it takes 60 days of waiting on hold for someone at LDR to answer the damn phone
This post was edited on 5/28/16 at 9:09 am
Posted on 5/28/16 at 3:45 pm to Tigerpaw123
LDR's 60 day letter is at least fairly clear that you have to act or are screwed, even though people do miss that point.
The biggest trick at the state level is that the regulations presume that if LDR got an address from certain sources then the 60 days runs from mailing even if u never got it. An example would be if they pulled your address from your federal return and you failed to file a state return for that year. Another example would be if they send it to the last address that you used when you last filed something with them.
If you have a reasonable likelihood of a problem and aren't getting your mail from an old address the only safe thing to do is send them a filing or notice of some type with your new address, most preferably by certified mail.
However, a parish's 30 day letter on sales tax is often less clear, and usually includes an opaque reference to an internal re-hearing as a remedy.
While it is true you can have the internal rehearing, IT DOES NOT extend the 30 days to appeal to the BTA if u got an assessment, people sometimes then show up at their 'administrative hearing' only to be told you owe the tax because you failed to timely appeal the assessment to the BTA.
The biggest trick at the state level is that the regulations presume that if LDR got an address from certain sources then the 60 days runs from mailing even if u never got it. An example would be if they pulled your address from your federal return and you failed to file a state return for that year. Another example would be if they send it to the last address that you used when you last filed something with them.
If you have a reasonable likelihood of a problem and aren't getting your mail from an old address the only safe thing to do is send them a filing or notice of some type with your new address, most preferably by certified mail.
However, a parish's 30 day letter on sales tax is often less clear, and usually includes an opaque reference to an internal re-hearing as a remedy.
While it is true you can have the internal rehearing, IT DOES NOT extend the 30 days to appeal to the BTA if u got an assessment, people sometimes then show up at their 'administrative hearing' only to be told you owe the tax because you failed to timely appeal the assessment to the BTA.
Posted on 5/29/16 at 8:06 am to Jabstep
quote:
As a part of his employment, he has a company car with LA tags so he assumed it was ok to maintain a LA driver's license because he does travel to LA among other states along the gulf south.
This was mistake 1. You can drive a LA plate car with a TX driver's license. I did it for a while with my job.
quote:
The LDR will not budge and is insisting that he is a LA resident.
If he kept his LA drivers license , they may be right. I mean come on. The first thing I did when I got to Houston was apply for a TX drivers license . Good riddance to LA.
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