02-1874

Refund Request

Signed 3/17/03

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, ) ORDER

)

Petitioner, ) Appeal No. 02-1874

)

v. ) Account No. #####

)

TAXPAYER SERVICES DIVISION ) Tax Type: Refund Request

OF THE UTAH STATE TAX )

COMMISSION, ) Tax Year: 1998

)

Respondent. ) Judge: Davis

_____________________________________

Presiding:

G. Blaine Davis, Administrative Law Judge

Appearances:

For Petitioner: PETITIONER REP, CPA

For Respondent: Mr. Gale Francis, Assistant Attorney General

Ms. Julie Halvorson, from the Taxpayer Services Division

Mr. Brett Wilding, from the Taxpayer Services Division

STATEMENT OF THE CASE

This matter came before the Utah State Tax Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on February 25, 2003.

The individual income tax return for Petitioner for 1998 was filed on November 8, 2002. Respondent sent Petitioner a letter on December 2, 2002 informing him that his return was filed beyond the statute of limitations and that he would not be receiving a refund. Petitioner filed a timely Petition for Redetermination requesting an exception to the refund statute of limitation, even though it was acknowledged that the statute of limitations had expired.

APPLICABLE LAW

Utah Code Ann. §59-10-529(7)(a) provides as follows:

(7)(a) If a refund or credit is due because the amount of tax deducted and withheld from wages exceeds the actual tax due, a refund or credit may not be made or allowed unless the taxpayer or his legal representative files with the commission a tax return claiming the refund or credit:

(i) within three years from the due date of the return, plus the period of any extension of time for filing the return provided for in Subsection (7)(c ); or

(ii) within two years from the date the tax was paid, whichever period is later.

DECISION AND ORDER

Based upon the foregoing, the Commission determines that the refund or credit of Petitioner was not requested within three years from the due date of the return or any extension of time for the filing of the return, and therefore the refund may not be granted. It is so ordered.

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^th day of March , 2003.

_____________________________

G. Blaine Davis

Administrative Law Judge

BY ORDER OF THE UTAH STATE TAX COMMISSION.

The Commission has reviewed this case and the undersigned concur in this decision.

DATED this 17^th day of March , 2003.

Pam Hendrickson R. Bruce Johnson

Commission Chair Commissioner

Palmer DePaulis Marc B. Johnson

Commissioner Commissioner