BEFORE THE UTAH STATE TAX COMMISSION
: ORDER GRANTING
Petitioner, ) INNOCENT SPOUSE RELIEF
AUDITING DIVISION, UTAH STATE ) Appeal No. 89-0181
TAX COMMISSION, :
Respondent. ) Audit Period: XXXXX
This matter is before the Utah State Tax Commission pursuant to a Request for Ruling Regarding Innocent Spouse Relief filed by the Respondent.
Based upon the grant of innocent spouse relief by the Internal Revenue Service under section 6013(e) of the Internal Revenue Code, and in the absence of additional evidence suggesting that such relief is improper, it is the decision and order of the Utah State Tax Commission that petitioner's request for innocent spouse relief is granted and that petitioner is released from liability for the state income taxes attributable to the misconduct of his spouse for calendar years XXXXX, XXXXX and XXXXX.
DATED this 9th day of January, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION:
R. H. Hansen JOE B. PACHECO
Roger O. Tew G. BLAINE DAVIS