01-0549

Income Tax

Signed 8/27/02

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, ) FINDINGS OF FACT,

) CONCLUSIONS OF LAW,

Petitioner, ) AND FINAL DECISION

)

v. ) Appeal No. 01-0549

) Account No. ######

AUDITING DIVISION OF )

THE UTAH STATE TAX ) Tax Type: Income Tax

COMMISSION, ) Tax Year: 1998

)

Respondent. ) Judge: Davis

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER

For Respondent: Mr. Dan Engh, from the Auditing Division

Mr. Steve Nelson, from the Auditing Division

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for a Formal Hearing on August 5, 2002. Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is income tax.

2. The year in question is 1998.

3. Petitioner timely filed his 1998 income tax return, and later filed an amended income tax return for that year. Following that amendment, Respondent mailed a Statutory Notice of Audit Change on March 2, 2001. Thereafter, on October 31, 2001, Petitioner filed a second amended income tax return for that period. Respondent has accepted the second amended income tax return without change.

4. Petitioner filed the appeal in this matter on April 2, 2001, after receiving the Statutory Notice of Audit Change, which was based on the original amended income tax return.

5. Based upon Petitioner's second amended income tax return, and the acceptance of that return by Respondent, there are no issues before the Commission at this time. There was a potential issue regarding a payment of $$$$$ which Petitioner believed he had made on the amounts due, but Respondent does not have any record of receiving such payment and Petitioner has checked his bank statements and could not find anyplace where such a payment had come out of his bank account. Accordingly, there is no evidence that any such payment was made.

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that there is no issue to be decided by the Commission at this time. Accordingly, the appeal hearing is hereby dismissed. It is so ordered.

DATED this 27^th day of August , 2002.

______________________________

G. Blaine Davis

Administrative Law Judge

BY ORDER OF THE UTAH STATE TAX COMMISSION:

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 27^th day of August , 2002.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner