Hvizdak v. Commonwealth

OPINION BY

Senior Judge FRIEDMAN.

Richard C. Hvizdak (Taxpayer) petitions this court for review of the October 14, 2008, order of the Board of Finance and Revenue (Board) denying his petition for review of reassessment of his 2004 Pennsylvania personal income tax. The Board determined that Taxpayer should be taxed as a Pennsylvania resident for the 2004 tax year. We affirm.

Pursuant to the Stipulation of Facts (S/F) filed by the parties in this court,1 Taxpayer was a Pennsylvania resident from his birth until the end of 2002. Starting with his 2003 tax return, Taxpayer claimed that he was a…