89-0181 - Income

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