RECORD OF PROCEEDINGS

IN THE MATTER OF:	DOCKET NUMBER:  BC-2019-04485

	COUNSEL:  NONE

	HEARING REQUESTED:  NO

APPLICANT’S REQUEST

His state of legal residence be corrected to reflect Arkansas from 1 July 2018 until 1 February 2019.

APPLICANT’S CONTENTIONS

In July 2018, while in processing, he submitted paperwork to change his state of legal residence; however, his Financial Management (FM) office did not process the change correctly, which resulted in a tax debt of $1500.00.  

The applicant’s complete submission is at Exhibit A.

STATEMENT OF FACTS

The applicant is a currently serving Air National Guard (ANG) technical sergeant (E-6).

The DD Form 2058, State of Legal Residence Certificate, dated 27 June 2018, provided by the applicant, reflects his legal residence/domicile as Ward, Arkansas.  

For more information, see the excerpt of the applicant’s record at Exhibit B and the advisory at Exhibit C.

AIR FORCE EVALUATION

NGB/FMF recommends granting the application.  Based on the documentation provided and analysis of the facts, there is evidence of an error.  The applicant’s state of legal residence should be updated to reflect his new permanent change of station (PCS) location commencing 1 July 2018.  

The applicant in processed as an Active Guard and Reserve (AGR) member in July 2018.  He completed a DD Form 2058, State of Legal Residence Certificate, on 27 June 2018, electing Arkansas as his state of legal residence.  The FM office did not process the transaction necessary to change his legal residence from Mississippi to Arkansas until February 2019. 

While it is the service member’s responsibility to ensure requested actions are confirmed, he had reasonable reliance that all requested actions would be processed in accordance with the documentation submitted in his in processing packet.  The FM office does not dispute the error and takes full responsibility for the oversight.  This oversight should not cause the applicant to incur a debt for taxes paid to a state of which he was no longer a legal resident. 

The complete advisory opinion is at Exhibit C.

APPLICANT’S REVIEW OF AIR FORCE EVALUATION

The Board sent a copy of the advisory opinion to the applicant on 2 April 2020 for comment (Exhibit D), but has received no response.

FINDINGS AND CONCLUSION

1.  The application was timely filed.

2.  The applicant exhausted all available non-judicial relief before applying to the Board.

3.  After reviewing all Exhibits, the Board concludes the applicant is the victim of an error or injustice.  The Board concurs with the rationale and recommendation of NGB/FMF and finds a preponderance of the evidence substantiates the applicant’s contentions.  Therefore, the Board recommends correcting the applicant’s records as indicated below.

RECOMMENDATION

The pertinent military records of the Department of the Air Force relating to the APPLICANT be corrected to show his legal state of residence is Arkansas, effective 1 July 2018.

CERTIFICATION

The following quorum of the Board, as defined in Air Force Instruction (AFI) 36-2603, Air Force Board for Correction of Military Records (AFBCMR), paragraph 1.5, considered Docket Number BC-2019-04485 in Executive Session on 4 November 2020:

, Panel Chair
, Panel Member
, Panel Member

All members voted to correct the record.  The panel considered the following:

Exhibit A:	Application, DD Forms 149, w/atchs, dated 8 Aug 19 and 8 Jan 20.
Exhibit B:	Documentary evidence, including relevant excerpts from official records.
Exhibit C:	Advisory opinion, NGB/FMF, dated 18 Mar 20.
Exhibit D:	Notification of advisory, SAF/MRBC to applicant, dated 2 Apr 20.

Taken together with all Exhibits, this document constitutes the true and complete Record of Proceedings pertaining to Docket Number BC-2019-04485, as required by AFI 36-2603, paragraph 4.11.9.