97-1354
Income Tax
Signed 2/17/97
____________________________________
PETITIONERS, :
:
Petitioners, : ORDER
:
v. : Appeal No. 97-1354
:
AUDITING
DIVISION OF THE : Account No. #####
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, :
:
Respondent. : Tax Type: Income Tax
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for a Status Conference, but
pursuant to agreement of the parties, the matter was converted to an Initial
Hearing to be conducted pursuant to the provisions of Utah Code Ann.
§59-1-502.5, on January 8, 1998. G.
Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of
the Commission. Present on the
telephone and representing Petitioners was Mr. PETITIONER. Present and representing Respondent were Mr.
Frank Hales and Mr. Brent Taylor, from the Auditing Division.
Through
prior discussions between Petitioners and Respondent, all issues have been
resolved except for the retirement income issue. Petitioner had excluded his civil service retirement income as
retirement income. However, Respondent
presented a copy of Federal Publication 721, which indicates that civil service
retirement income is only exempt if it is paid to a person age 55 or more who
has 30 years of service, age 60 or more, with 20 years of service, or age 62
with five years or more of service. At
the time at issue in this proceeding, Petitioner was only 58 years of age and
had either seven or 11 years of service, neither of which is sufficient to meet
the statutory requirements.
Petitioner
did not substantially disagree with the position of Respondent, but instead
just knew that it was civil service retirement income based on a medical
disability, and believed that it would be exempt.
DECISION AND ORDER
Based
upon the foregoing, it is determined that the civil service retirement income
was properly included in the income of Petitioner by Respondent. The Petition for Redetermination of
Petitioner is hereby denied.
This
decision does not limit a party's right to a Formal Hearing. However, this Decision and Order will become
the Final Decision and Order of the Commission unless any party to this case
files 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, Utah 84134
Failure
to request a Formal Hearing will preclude any further appeal rights in this
matter.
DATED
this 17 day of February, 1998.
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 17 day of February, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^