86-0003 - Income

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.