lorenzo v. dot

Yt STATE OF VERMONT SUPERIOR COURT Weg ty AG 12 CIVIL DIVISION Washington Unit m3 Docket No, 213-3-14 Wnev SOL LORENZO, Appellant pea a v. VERMONT DEPARTMENT OF TAXES, Appellee DECISION ON APPEAL Taxpayer Sol Lorenzo filed a part-year resident Vermont income tax return for 2006, a full-year resident Vermont return for 2007, and no Vermont return for 2008. The Department of Taxes inquired, rejected his explanation that in 2008 he was domiciled in Florida, not Vermont, and assessed a deficiency based on his 2008 federal return. The Department accepts that he was not domiciled in Vermont in 2009…