95-0849

Income

Signed 12/13/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 95-0849

:

AUDITING DIVISION OF THE : Account No. XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Income

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STATEMENT OF CASE

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

This appeal involves the penalty imposed based on Petitioner’s failure to file an amended return within ninety days of an adjustment made to the federal return by the IRS. Petitioner explained that he is continuing to obtain a reduction in the adjustment from the IRS. Respondent explained to the Petitioner that the State makes its adjustments based on information sent from the federal government. Petitioner was apprised that his rights include the ability to come back to the state and request an appropriate adjustment in state taxes once an adjustment or correction is made at the federal level. After discussion of this matter the parties agreed that the dismissal of this case would be the appropriate action at this time, with the understanding that Petitioner is entitled to pursue a respective reduction at the state level once any reduction is obtained at the federal level.

ORDER

Based upon the foregoing, the Tax Commission hereby orders that this matter be dismissed.

DATED this 13th day of December, 1995.

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 R861-1A-5(P) and Utah Code Ann. §§59-1-601(1),63-46b-13 et. seq.)

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