95-1056

Income

Signed 11/30/95

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner, : ORDER

:

v. :

:

CUSTOMER SERVICE DIVISION OF : Appeal No. 95-1056

THE UTAH STATE TAX COMMISSION, : Account No. XXXXX

:

Respondent. : Tax Type: Income

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Status Conference on XXXXX, Jane Phan, Administrative Law Judge, presiding. Present by telephone conference call and representing Petitioner was XXXXX. Present and representing Respondent was XXXXX of the Compliance Auditing Unit of the Collection Division.

Petitioner was requesting Innocent Spouse Status for the years XXXXX, XXXXX and XXXXX based on her Decree of Divorce which placed the payment of the outstanding tax liability on Petitioner's ex-husband. After reviewing the file and speaking with Petitioner, Respondent recommended granting Innocent Spouse Status to Petitioner for the years XXXXX, XXXXX and XXXXX.

DECISION AND ORDER

Based on the information presented at the Status Conference and the recommendation of the Respondent, the Commission grants Petitioner Innocent Spouse Status on her joint income tax liability along with penalties and interest for the years XXXXX, XXXXX and XXXXX. It is so ordered.

DATED this 30 day of November, 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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