BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________
XXXXX :
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW,
v. : AND FINAL DECISION
:
OPERATIONS
DIVISION OF THE : Appeal No. 91-1348
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
:
Respondent. :
________________________________
This
matter came before the Utah State Tax Commission for a formal hearing on.
XXXXX. Alan Hennebold, Presiding
Officer, heard the matter for and on behalf of the Commission. Petitioner XXXXX appeared on his own
behalf. Present and representing the
Respondent was XXXXX, Assistant Utah Attorney General.
Based
upon the evidence and testimony presented at the hearing, the Tax Commission
hereby makes its:
FINDINGS OF FACT
1. The tax in question is individual income
tax.
2. The period in question is XXXXX.
3. Petitioner filed a Utah Resident Long Form
individual income tax return for XXXXX.
In completing the form he reported federal adjusted gross income of
$$$$$. He subtracted deductions of
$$$$$, thereby arriving at a Utah taxable income of minus $$$$$. Petitioner took the foregoing negative
number as though it were "income" and applied the income tax rates
set forth in the XXXXX Booklet L, "Individual Income Tax
Instructions". Petitioner arrived
at an income tax liability of minus $$$$$.
He then submitted his income tax return claiming a refund of $$$$$.
4. No Utah income tax was withheld from
Petitioner's income during XXXXX.
5. Respondent denied Petitioner's request for
refund. Petitioner then filed a timely
appeal of the denial to the Commission.
CONCLUSIONS OF LAW
In
cases where there has been an overpayment of any tax imposed by Utah's
Individual income tax act, the amount of the overpayment is credited first to
certain specified obligations of the taxpayer, not material to this appeal. Any remaining balance must be refunded to
the taxpayer. (Utah Code
Ann.59-10-529(1) and (6).
DECISION AND ORDER
Utah's
Individual Income Tax Act requires the Commission to refund any income taxes
collected from, or on behalf of, a taxpayer in excess of the taxpayer's income
tax liability. In the present case,
while Petitioner had no tax liability, he also had paid no taxes. Consequently he was not entitled to any
refund.
The
Commission notes that the XXXXX Utah Income Tax Forms and Instructions failed
to make the foregoing point clear. That
error has been corrected in subsequent instructions.
Based
on the foregoing, Petitioner's request for an income tax refund for the XXXXX
tax year is denied. It is so ordered.
DATED
this 7th day of October, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner