98-0186
Income Tax
Signed 7/13/98
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
PETITIONER, :
:
Petitioner, : DECISION
:
v. :
:
AUDITING
DIVISION OF THE : Appeal No. 98-0186
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 provisions of
Utah Code Ann. §59-1-502.5 An Initial
Hearing was held on June 24, 1998. Gail
S. Reich, Administrative Law Judge, heard the matter for and on behalf of the
Commission. Present and representing
Petitioner was NAME. 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
This
appeal involves 1994, 1995 and 1996 income tax years. Petitioner was exempting the dependency exemption for the
disability of his wife.
APPLICABLE LAW
The
Utah Legislature has provided for an additional exemption for dependents with
disabilities. Utah Code Ann.
§59-10-114(2)(f) provides as follows:
75% of the amount of
the personal exemption,
as defined and
calculated in the Internal
Revenue Code, for each
dependent child with a
disability and adult
with a disability who is
claimed as a dependent
on a taxpayer's return.
DECISION AND ORDER
Under
Utah Statute, the disability of a spouse does not qualify for the additional
exemption. The statute is clear the
exemption is allowed for adults with disabilities who are claimed as dependents
on the return. The Commission has
previously ruled on this issue in appeal no. 97-1306, indicating its refusal to
apply the exemption to a spouse in light of the statutory language.
The
Tax Commission finds sufficient cause does not exist to provide the exemption
requested. 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 13 day of July, 1998.
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 13 day of July, 1998.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Richard
B. McKeown
Chairman Commissioner
Joe B.
Pacheco Pam
Hendrickson
Commissioner Commissioner
^^