Facts
The case concerns the cantonal and municipal taxes as well as the direct federal tax of the Canton of Zurich for the 2011 tax year. The appellant [A.] deregistered in Winterthur on 31 August 2009 and registered in Uster on 1 March 2013. The Uster Tax Office informed him on 9 September 2016 that it had information indicating that he had rented the apartment in Uster as of 1 December 2009. [A.] disputed the establishment of residence on that date, but confirmed that he had rented the apartment from 1 December 2009. The cantonal tax office then made a discretionary assessment of [A.] for the 2011 and 2012 tax years, as he had not submitted the requested tax returns.
Considerations
The Federal Court held that [A.] had no claim to a preliminary decision to clarify the tax liability, as it was an international and not an intercantonal tax liability. Although the right to be heard was violated when the cantonal tax office refused [A.] access to the files, this deficiency was remedied by the Tax Appeal Court.
Regarding the discretionary assessment of income for 2011, the Federal Court concluded that [A.] had not provided proof of inaccuracy. He had repeatedly had the opportunity to submit the wage statement, but failed to do…