February 28, 1979

You request a ruling which respect to the domicile of [A] and his wife [Mrs. A]

Mr.[A] is a native of Vermont; Mrs. [A] of Massachusetts. Since 1969 Mr. [A] has been employed as a Certified Public Accountant with the Boston office of [B Company]. Since that time they have lived in rented apartments in Boston. Since 1969, and prior to 1978, the taxpayers have voted in elections in Massachusetts and have filed Massachusetts resident income tax returns.

On September 15, 1978 Mr. and Mrs. [A] moved to Rome, Italy. Mr. [A] is now employed in the Rome office of a foreign partnership affiliated with his United States employer, [B company]. It is anticipated that he will remain in Rome for at least three years. At the end of that time he may extend his stay in Rome or may transfer to some other office of his employer. The taxpayers have no present intention or expectation of resuming residence in Massachusetts. They may visit Massachusetts on vacations.

They have given up their apartment in Boston and have removed their personal possessions to their new address in Rome. They have no furniture or other tangible personal property or realty in Massachusetts although they do have bank accounts in the Commonwealth. They are using the address of Mr. [A's] parents in Vermont as a mail forwarding address.

Based upon the foregoing facts and upon additional facts submitted by and on behalf of the taxpayers, it is ruled that on or about September 15, 1978, [the taxpayer's] ceased to be residents of Massachusetts as defined in Section 1 of Chapter 62 of the General Laws and acquired a legal residence in Italy.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

LJH:JJW:FC

LR 79-3