BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
AUDITING
DIVISION OF THE : Appeal No. 87-1267
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from an assessment by the
Auditing Division of the Utah State Tax Commission (Respondent) of tax, penalty
and interest on the XXXXX, purchase of a XXXXX. Petitioner did not request an oral hearing. Therefore, the Tax Commission decides this
matter based on the materials in the file.
Petitioner stated that he was not, and never has been a resident of the
State of Utah, but that he resides in XXXXX with his widowed mother. Petitioner stated that he has signed joint
tax returns with his separated wife but that he has done this pursuant to Utah
individual income tax forms and instructions which state that if one spouse is
a resident and the other spouse is a nonresident, they may elect to file as if
both were residents. Respondent stated
that Petitioner improperly executed a nonresident affidavit on the basis that
Petitioner had signed a joint tax return with his wife for the years XXXXX,
which returns give a XXXXX Address; on the basis that Petitioner has a Utah
residence occupied by his spouse; and on the basis that Petitioner has used the
vehicle in Utah more than exemption allows because he has visited his children
and wife.
FINDINGS
Special
Instruction II of the Utah Individual Income Tax Forms and Instructions allows a
nonresident spouse to file a joint Utah return with his resident spouse if they
filed a joint federal return.
Petitioner and his wife filed a joint federal return. A nonresident taxpayer who has executed a
nonresident affidavit for the tax exempt purchase of a vehicle is allowed to
bring this vehicle to Utah on an isolated, occasional basis. The Tax Commission finds that the visitation
of wife and children by Petitioner was on an isolated or occasional basis.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of tax, penalty and interest on the XXXXX
purchase of a XXXXX be granted. The
Auditing Division of the Utah State Tax Commission is hereby ordered to adjust
its records in accordance with this decision.
DATED
this 8 day of January, 1989.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner