96-2105
Income Tax
Signed 8/26/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioners, : DECISION
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 96-2105
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, : Account No. #####
:
Respondent. : Tax Type: Income Tax
_____________________________________
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
Petitioners was PETITIONER. 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
Respondent
made an audit assessment of Petitioner’s tax return based upon information
received from the Internal Revenue Service.
It appears that Petitioner itemized the deductions on her federal
return, but took a standard deduction on her State of Utah return, whereas they
were required to take the same deduction on both returns. In addition, Petitioners claimed seven
exemptions on their State of Utah return, but only three exemptions on their
federal return.
At
the hearing, Petitioner acknowledged that the amount was probably due, and
agreed to pay the amount due and stipulated that the appeal could be dismissed.
DECISION AND ORDER
Based
upon the foregoing, the Commission finds, and it is hereby ordered, that the
above stated 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
^^