94-0374

Income

Signed 9/21/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, ) FINDINGS OF FACT,

: CONCLUSIONS OF LAW,

v. ) AND FINAL DECISION

:

OPERATIONS DIVISION OF THE ) Appeal No. 94-0374

UTAH STATE TAX COMMISSION, :

) Account No. XXXXX :

Respondent. ) Tax Type: Income Tax

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Formal Hearing on XXXXX. Gail S. Reich, Administrative Law Judge, heard the matter for and on behalf of the Commission. XXXXX was present. Present and representing Petitioner was XXXXX, XXXXX. Present and representing Respondent was XXXXX.

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 income tax.

2. The period in question is XXXXX.

3. Petitioner was entitled to XXXXX from the XXXXX for the period XXXXX.

4. Petitioner's XXXXX was not paid until XXXXX.

5. The XXXXX reported this XXXXX on Petitioner's XXXXX rather than on XXXXX. No amended XXXXX has been issued by the XXXXX.

6. Petitioner was a XXXXX for the XXXXX tax year.

7. The amount in question is $$$$$.

8. No portion of the $$$$$ received by Petitioner in XXXXX was reported as income by the Petitioner in his XXXXX federal income tax return.

9. The $$$$$ received by Petitioner in XXXXX was reported as income on his XXXXX federal tax return.

10. The Petitioner has been a XXXXX for all relevant periods.

APPLICABLE LAW

Utah Code Ann. '59-10-(1)22 states as follows:

For purposes of the tax imposed by this chapter, a taxpayer's taxable year shall be the same as his taxable year for federal income tax purposes.

ANALYSIS

As a XXXXX, Petitioner's income is to be XXXXX upon receipt. As a XXXXX, Petitioner reported the income in issue on his XXXXX federal income tax return. By virtue of the status of a XXXXX and the dictates of Utah Code Ann. XXXXX, the income in issue should have been reported for the XXXXX tax year for purposes of Utah State income tax period.

DECISION AND ORDER

Based upon the foregoing, the Tax Commission finds that the $$$$$ in issue was taxable under the Utah tax code for the XXXXX tax year and Petitioner is not entitled to a refund. It is so ordered. Dated this 21st day of September, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a.) a Petition for Judicial Review in the Supreme Court, or b.) a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13(1), 63-46-14(3)(a).)

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