The American School of Tax Counsel recordsdata Amicus Letter with the Utah Supreme Courtroom

The Tax Attorneys Association filed a brief “friend of the court” calling for the Utah Tax Commission decision to be overturned on taxpayers’ ability to challenge residence.

ROCHESTER, NEW YORK, UNITED STATES, February 19, 2021 / – The American College of Tax Counsel (the “College”) announces the filing of an amicus letter with the Utah Supreme Court on December 10, 2020 of the case of Johnathan Buck and Brooke Buck v Utah State Tax Commission (No. 20200531-SC). The Amicus Letter was filed in support of a motion to repeal the Utah Tax Commission (the “Commission”) decision confirming the determination of Utah income tax on a residency basis.

According to the petitioners’ pleadings, the issue at issue in the present case is whether the plain language of the Utah Code § 59-10-136 allows individuals to present facts relating to residence which constitute a refutation of alleged residence under § 59-10 of the Utah Code -136 (2). The Commission has interpreted Utah law as preventing such facts from being presented, creating an irrefutable presumption. The College’s Amicus Brief argues that this interpretation leads to violations of the Constitutional Clause, the Trade Clause, the Privilege and Immunity Clause, and the Equal Treatment Clause.

Background of the case

The facts which led to the filing of this case are alleged in the petitioners’ pleading submitted to the court. There the petitioners challenged the Commission’s income tax assessment on the grounds that they were not resident in Utah for the year in question. The petitioners attempted to present comprehensive facts justifying Florida residency. The commission found that petitioners’ mere ownership of real estate in Utah, which Utah had exempted from property tax and which the petitioners sought to sell, gave rise to a presumption of residence. The Commission also considered that the legal presumption prevented examination of the evidence disproving residence.

The petitioners argue in their pleading that the Commission made a mistake in interpreting the Utah Code, which led to their finding that mere ownership of real estate in Utah constitutes the enforcement of a property tax exemption with which the seat is established in Utah. The petitioners also argue that the Commission wrongly excluded their evidence disproving presumption of residence and that the Commission’s legal interpretation violates federal constitutional rights. The college’s pleading called on the Utah Supreme Court to reverse the commission’s decision on the grounds that its interpretation violated the United States’ constitutional, trade, privileges and immunities, and equal protection provisions.

Quorum president Peter Connors said, “The Commission’s interpretation of the residence permit places an unreasonable burden on taxpayers who own property in Utah. We hope the Utah Supreme Court will reverse the Commission’s decision. “

About Amicus Briefs

A letter from Amicus Curiae (“Friend of the Court”), also known as an Amicus Letter, enables a person or organization with a strong interest or important views on the subject of a case to submit a letter explaining those views and calling for the court to decide in a manner consistent with these views. Amicus briefs are often filed in cases of broad public interest and with the approval of the court and usually, as in this case, with the consent of all parties in the case.

Via the American College of Tax Counsel

The American College of Tax Counsel is a non-profit association of private practice, law school, and government tax attorneys recognized for their excellence in tax practice and for their substantial contributions and dedication to the profession. One of the primary goals of the college is to provide a mechanism for tax attorney input to the development of US tax law and policy. The college’s engagement was submitted by its board of directors, represented by attorneys Mark K. Buchi, Steven P. Young, and Nathan R. Runyan of Holland & Hart, LLP of Salt Lake City, UT.

Pamela Lyons
American College of Tax Counsel
+14055900455 extension
email us here

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February 19, 2021 at 8:55 PM GMT

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