BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX
:
Petitioner, : AMENDED ORDER
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 90-1553
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX :
Respondent. : Tax Type: Income
_____________________________________
STATEMENT OF CASE
The
Commission issued an order on XXXXX remanding the case to the Collections
Division to redetermine the Petitioner's Utah income tax liability for the
years XXXXX through XXXXX based upon an estimate of deductions for business
expense. The Collections Division was
also ordered to factor into its redetermination the accurate number of personal
exemptions Mr. XXXXX is entitled to claim.
This was based on the Commission's recognition that the Petitioner's
fraudulent failure to maintain records and file returns forced the Collections
Division to estimate Utah income tax liability, it being entirely proper for
the Collections Division to develop a reasonable estimate of Mr. XXXXX income
from the best information available.
On
XXXXX, the Collection Division submitted documentation which is hereby attached
and marked as Exhibit A and incorporated by reference as part of this decision.
The
Commission finds that the Collections Division has applied a rule of reason in
extrapolating Mr. XXXXX's taxable income from his business income. The Commission finds that the Collections
Division has complied with the order of XXXXX, and has appropriately determined
Petitioner's Utah income tax liability for the years XXXXX through XXXXX. It is so ordered.
Dated
this _______ day of _________________, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner