BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX. )
: ORDER
GRANTING
Petitioner, ) INNOCENT SPOUSE RELIEF
:
vs. )
;
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
Chairman Commissioner
Roger O. Tew G.
BLAINE DAVIS
Commissioner Commissioner