BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0117
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for and in behalf of
the Utah State Tax Commission. XXXXX
and XXXXX represented the Petitioners.
The Collection Division was not represented.
The
Petitioners testified that an "Application for Automatic Extension of Time
to File Utah Income Tax Return" was filed on April 15, XXXXX. The extension was mailed by XXXXX, an
employee of XXXXX, Petitioner's Accountant.
An office check list indicates that the extension was mailed with
several other returns or extensions sent by XXXXX's office to the Utah State
Tax Commission. The Petitioner
testified that when the return was filed, a copy of the application for extension
of time was attached to the first page of the return. The Utah State Tax Commission date-stamped as received, a copy of
the application for extension of time which was attached to the first page of
Petitioner's return when it was filed.
Therefore, the Tax Commission mistakenly believed that the extension of
time was not timely filed. XXXXX's
office now attaches a copy of the application for extension of time to the last
page of the return. The copy of the
application for extension of time, which was date-stamped by the Commission, is
not signed. Petitioner testified that
it was not the original application, but an office file copy which was attached
to the front page of the return.
Respondent's
written evidence shows an unsigned "Application for Automatic Extension of
Time to File Utah Income Tax Return" date-stamped as received September 6,
XXXXX. The Tax Commission denied
Petitioner's request for a waiver of the penalty it assessed.
DECISION AND ORDER
Based
on the foregoing facts, the written documentation and the evidence presented at
the Hearing, it is the opinion of the Utah State Tax Commission that the
application for extension of time was timely filed on April 15, XXXXX. Petitioner's accountant's office records,
and employees confirm that the application for extension of time was timely
filed, and his office practices indicate that a copy of the application for
extension of time was attached to the first page of the return when it was
filed within the extension time period. It is the further opinion of the
Commission that when the Petitioner's return was received by the Utah State Tax
Commission, the latter date-stamped the front page of the return, which was a
copy of the application for extension of time. Later, when the Tax Commission
saw the copy of the application date-stamped September 6, XXXXX, it believed
that the Petitioner did not timely file the application for extension of
time. THEREFORE IT IS HEREBY DECIDED:
That
the penalty and the interest associated with the penalty be refunded.
DATED
this 11 day of July, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
Mark K.
Buchi R.
H. Hansen
Chairman Commissioner
Roger O. Tew Joe
B. Pacheco
Commissioner Commissioner