Legal Question in Tax Law in Maryland

Re: How is residency determined for tax purposes?

Here is the law on the topic you seek information about:

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(h) Resident. --

(1) "Resident" means:

(i) an individual, other than a fiduciary, who:

1. is domiciled in this State on the last day of the taxable year; or

2. for more than 6 months of the taxable year, maintained a place of abode in this State, whether domiciled in this State or not;

(ii) a personal representative of an estate if the decedent was domiciled in this State on the date of the decedent's death; or

(iii) a fiduciary, other than a personal representative, of a trust if:

1. the trust was created, or consists of property transferred, by the will of a decedent who was domiciled in the State on the date of the decedent's death;

2. the creator or grantor of the trust is a current resident of the State; or

3. the trust is principally administered in the State.

(2) "Resident" includes, for the part of the taxable year that an individual resides in this State, an individual who:

(i) moves to this State with the intent to be domiciled in this State; or

(ii) is domiciled in this State and moves outside this State before the last day of the taxable year with the bona fide intention to remain permanently outside of this State.

(3) If an individual under paragraph (2) (ii) of this subsection again resides in this State within 6 months after having moved outside this State, there is a rebuttable presumption that the individual did not have a bona fide intention to remain permanently outside this State.

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Be forewarned that the above excerpt probably does not address the full breadth of the matter being brought against you. And, skill is required to apply the above language to your situation. Moreover, you may benefit from a review from a trained eye. If you would like to discuss this matter and my availability to assist you, contact me at (410) 799-9002 or return e-mail to my internet address of [email protected]

Please understand that I require a fee agreement to endeavor to resolve this matter. My fees are reasonable and often scaled to the matters that I accept. If I am retained to assist, it would likely be cost effective for you to initially utilize the services of a tax accountant (whom I can refer) to distill the factual issues for legal review. You should also understand that this issue is such that an attorney may be of better service than a tax accountant.

Fees and penalties may now be accruing and it is important that you take prompt action.

Re: How is residency determined for tax purposes?

Some additional facts need to be developed and carefully evaluated to properly assess the tax/legal options and the most appropriate strategy available under Federal and MD tax law. Contact then needs to be made with the MD Revenue Administration Division auditors to resolve this by telephone, fax, and mail. An experienced tax attorney should be able to handle this type of matter and to protect the interests of the client. Please note that my legal services are available only with a signed engagement agreement in accordance with the MD Code of Professional Ethics applicable to attorneys licensed in Maryland. If I can be of any help to you or people you know, contact me as I would be pleased to provide legal and tax support. Sincerely, Robert Beatson II, 9-10-2003, 6:15 p.m. EST Law Offices of Robert Beatson, II 9818 Glynshire Way, Potomac, MD 20854 Tel/Fax 301-340-2951 email: [email protected] website: www.beatsonlaw.com Practice areas: Tax, business law, computer/high tech/biotech law, intellectual property, trusts/estates/wills, real estate. Licensed to practice law in: DC, MD, VA, and NY.