Income Tax

Signed 1/10/02







Petitioners, ) Appeal No. 01-1261


v. ) Account No. #####




COMMISSION, ) Tax Year(s): 1994 - 1996


Respondent. ) Judge: Davis




G. Blaine Davis, Administrative Law Judge


For Petitioner: PETITIONER

For Respondent: Mr. Laron Lind, Assistant Attorney General

Ms. Julie Halvorson, from the Taxpayer Services Division

Mr. Bret Wilding, from the Taxpayer Services Division




This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5 on December 17, 2001.

Petitioners were married to each other in 1979. After their marriage they normally filed a joint income tax return, and received the refunds.

For the years 1994, 1995, and 1996, Petitioners timely filed their Utah resident income tax returns, but the social security number listed on the return did not match the name on the Social Security Administration records. Apparently, PETITIONER 2 had failed to file the documents to change to her married name.

Following the filing of the returns for 1994, 1995, and 1996, Respondent notified Petitioners by letter that their returns were incomplete and requested that Petitioners provide verification of PETITIONER 2's social security number. Petitioners were advised that no refund could be issued until this was received. Those notices were mailed to Petitioners on July 18, 1995, May 22, 1996, and May 23, 1997, respectively.

For those three tax years, Respondent also notified Petitioners by a Notice of Correction to return filed that no refund could be issued to them because of the failure to provide verification of the social security number of PETITIONER 2. Those notices were issued to Petitioners on October 5, 1995, October 2, 1996, and October 22, 1997, respectively.

For previous years, the processing division of the Commission had also notified Petitioner, PETITIONER 2, by letter, that her social security number did not match with her name and requested that she provide social security number verification from the Social Security Administration. Those requests were sent on January 7, 1991, October 16, 1992, December 17, 1993, and November 1, 1996.

Petitioner, PETITIONER, contacted the Tax Commission by telephone on or about July 22, 1998 and May 13, 1999. He was advised that refunds could not be released until his spouse provided the previously requested social security verification.

On or about May 15, 2001, Petitioners finally submitted a copy of a new social security card verifying that social security number ##### now matched with the name PETITIONER 2. Petitioners therewith included a request for refunds for 1994, 1995 and 1996.

On July 18, 2001, Respondent issued a Statutory Notice to Petitioners denying the refunds for 1994, 1995, and 1996 because of the expiration of the statute of limitations.

Petitioners thereafter filed a timely Petition for Redetermination requesting that the refunds be granted to them.


Utah Code Ann. 59-10-529(7)(a) provides as follows:

"If a refund or credit is due because the amount of tax deducted and withheld from wages exceeds the actual tax due, a refund or credit may not be made or allowed unless the taxpayer or his legal representative files with the commission a tax return claiming the refund or credit:

(i) within three years from the due date of the return, plus the period of any extension of time for filing the return provided for in subsection (7)(c); or

(ii) within two years from the date the tax was paid, whichever period is later."

Utah Code Ann. 59-10-533 provides as follows:

"The taxpayer may file a written petition with the commission within 90 days after the date the notice of action on a claim for refund was mailed, requesting a redetermination of the action."



In this matter, Petitioners did comply with Utah Code Ann. 59-10-529, and filed a tax return on a timely basis. However, following the filing of those tax returns, Petitioners were given notice by Respondent that a refund would not be issued until the social security number problem was resolved, and Petitioners had ample time to resolve that issue. If Petitioners did not believe the actions taken by Respondent were proper, then a Petition for Redetermination should have been filed within 90 days after the date of the notice of the action on the claim for refund. Petitioners failed to meet their statutory responsibility.


Based upon the foregoing, the Commission hereby determines that the claim for refund was properly denied by the Division. The Petition for Redetermination is therefore denied.

This decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further appeal rights in this matter.

DATED this 10th day of January, 2002.



G. Blaine Davis

Administrative Law Judge




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

DATED this 10th day of January, 2002.


Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner





Palmer DePaulis Marc B. Johnson

Commissioner Commissioner