97-0855
INCOME
Signed 12/30/97
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, )
:
Petitioner, ) DECISION
:
v. )
:
COLLECTION DIVISION
OF THE ) Appeal
No. 97-0855
UTAH STATE TAX
COMMISSION, :
STATE OF UTAH, ) Account
No. #####
:
Respondent. ) Tax
Type: Income
_____________________________________
STATEMENT OF CASE
This matter came
before the Utah State Tax Commission pursuant to the provisions of Utah Code
Ann. '59-1-502.5 An Initial Hearing was held on November 24,
1997. Gail S. Reich, Administrative Law
Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was
PETITIONER. Present and representing Respondent was RESPONDENT REP..
APPLICABLE LAW
Utah Code Ann. '59-10-114(2)(f)
provides an exemption as follows:
75% of the amount
of the personal exemption, as defined and calculated in the Internal Revenue
code, for each dependant child with a disability and an adult with a disability
who is claimed as a dependant on a taxpayers return.
ANALYSIS
This appeal
involves the denial of Petitioners claim for a disability exemption for 1993
income tax year. The exemption was
denied on the grounds that Petitioner was the primary taxpayer and not a
dependant as required for the imposition of the exemption. The Commission recognizes that the
Petitioner=s attempt to claim
the exemption was not an intentional disregard of the rules, but resulted from
a misunderstanding which arose from the instructions. Nevertheless, it is clear that under the Federal and State law,
statutes, and regulations, that Petitioner is not entitled to the additional
exemption and the additional tax and interest assessed upon denial of the
exemption was an accurate assessment.
DECISION AND ORDER
Based upon the
foregoing and after a thorough review of the entire matter and the positions of
both parties, The Tax Commission upholds the Divisions assessment. It is so ordered.
This Decision does
not limit a party=s right to a Formal Hearing. Any party to this case may file a written
request within thirty (30) days of the date of this decision to proceed to a
Formal Hearing. Such a request shall be
mailed to the address listed below and must include the Petitioner=s name, address,
and appeal number: Utah State Tax
Commission
Appeals Division
210 North 1950 West
Salt Lake City, UT 84134
Failure to request
a Formal Hearing will preclude any further appeal rights in this matter.
DATED this 30 day
of DECEMBER, 1997.
BY ORDER OF THE
UTAH STATE TAX COMMISSION.
_____________________
Gail S. Reich
Administrative Law Judge
The agency has reviewed
this case and the undersigned concur in this decision.
DATED this 30 day of
DECEMBER, 1997.
BY ORDER OF THE UTAH
STATE TAX COMMISSION.
W. Val Oveson Richard B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^