96-0331

Income Tax

Signed 8/21/97

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

:

Petitioner, : DECISION

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 96-0331

UTAH STATE TAX COMMISSION, :

STATE OF UTAH, : Account No. #####

:

Respondent. : Tax Type: Income Tax

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STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal adjudicative proceedings. A hearing was held on July 14, 1997. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONERS REP.. Present and representing Respondent were Mr. Frank Hales and Mr. Dan Engh, from the Auditing Division.

Based upon the evidence in the file and presented at the hearing, the Commission makes its:

FINDINGS

Petitioner did not file his State of Utah income tax return for several years. After an assessment was made by Respondent, Petitioner then filed all except three years tax returns. Petitioner is willing to accept the income information obtained by Respondent from the Internal Revenue Service, and to have his income based upon that determination. However, Petitioner is certain that he had some withholding on his W-2's, but he cannot locate W-2 forms and his employer no longer has copies of the W-2 forms. The oldest year in question is 1984.

Accordingly, Petitioner agreed to file State of Utah returns based upon the information given to him by the Auditing Division, and to base his tax on that information. He further agreed that his appeal could be withdrawn and dismissed, and that if there were any problems with the Collections Division on the issue of collections, then he would file a new appeal dealing only with such issues.

DECISION AND ORDER

The Tax Commission hereby determines that Petitioner has withdrawn his appeal, and this appeal is hereby dismissed. It is so ordered.

DATED this 26 day of AUGUST, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

_____________________________

G. BLAINE DAVIS

Administrative Law Judge

The agency has reviewed this case and the undersigned concur in this decision.

DATED this 26 day of AUGUST, 1997.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Pam Hendrickson

Commissioner Commissioner

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