BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0003
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT AND CASE
An
Informal Hearing was scheduled for XXXXX.
However, the Petitioner waived his right to an oral hearing. The Tax Commission therefore renders this
Decision based on the written materials in the file.
The
Petitioner said that he was informed by the Internal Revenue Service and by the
Utah State Tax Commission that if he filed I.R.S. Form 2758 for an extension of
time in which to file his XXXXX tax return, the Tax Commission would
automatically grant an extension of time to the Petitioner in which to file his
state tax return.
The
Respondent's file notes indicated that the interest and penalty have been paid
and that the Petitioner has no further liability.
FINDINGS
The
Tax Commission would not require a separate form requesting an automatic
extension of time if the Petitioner were a corporation. The Tax Commission does, however, require a
separate request for an automatic extension of time where the taxpayer is an
individual.
The
Commission finds that the penalty and interest was properly assessed against
the Petitioner.
DECISION AND ORDER
Based
on the foregoing facts and the evidence in the file, it is the Decision of the
Utah State Tax Commission that the Respondents penalty and interest assessment
be sustained.
DATED
this 3 day of November, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner
* Since the hearing on this case,
Chairman Mark K. Buchi has resigned and R. H. Hansen has been appointed as the
Chairman for the Commission. G. Blaine
Davis has been appointed as a Commissioner and has been duly advised of the
facts and circumstances regarding this case and is qualified to sign this
decision.