I'll take that as a "yes."
I have searched substantially all of the Utah Code, case law
, Administrative Code and Tax Administration
publications, bulletins, etc., and I cannot find a single word about the use of the IRS allowed expenses tables
in constructing an offer in compromise. The state tax booklet on OICs suggests that each expense must be accompanied by a statement justifying that expense. It would seem to me a pretty reasonable justification that the expense is no more than what the IRS would allow in its own OICs. However, the "justification" language also suggests that Utah tax examiners are willing to entertain justifications that would not meet the IRS requirements -- otherwise, the booklet would flatly state that the IRS allowed expense requirements must be followed.
Hope this helps.
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