85-1549 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX                                                                                  )           Informal Decision

                                                                                    :

            Petitioner,                                                         :

                                                                                    :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH,                  :           Appeal No. 85 1549

                                                                                    :           Acct. No. XXXXX

            Respondent.                                                     :

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STATEMENT OF CASE

            This is an Appeal to the Utah State Tax Commission from the Decision of the Collection Division of the State Tax Commission of Utah (Respondent) to impose penalty and interest on the individual income tax account of XXXXX (Petitioner).

            An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  James E. Harward, Hearing Officer, heard the matter for the Commission.  XXXXX represented the Petitioner.  Petitioner is XXXXX years old and did not understand what she needed to do for the XXXXX tax year.  Petitioner's representative later prepared Petitioner's taxes, but incorrectly reported that tax was due on Series E Savings Bonds for the tax year XXXXX.  On XXXXX, the Commission put a hold on the file of the Petitioner until an amended return, Form TC40X, was filed for the tax year XXXXX and accepted by the Commission.  On XXXXX, the amended return was filed and accepted.

DECISION AND ORDER

            Based on the foregoing facts and the evidence presented at the hearing it is the Decision of the Commission that no tax is due on account XXXXX for the tax year XXXXX.

            The Commission hereby waives all penalty and interest on this account. Respondent is directed to refund all sums previously paid for the tax year 1982.

            DATED this 27 day of August, 1986.

ORDER OF THE STATE TAX COMMISSION OF

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco

Commissioner