BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0173
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess a $$$$$ late
filing penalty on individual income tax account No. XXXXX for the tax year
XXXXX. An Informal Hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. XXXXX, Tax Appeals Supervisor, and David J.
Angerhofer, Hearing Officer, heard the matter for the Tax Commission. XXXXX represented himself.
Petitioner
stated that he has no copy of the XXXXX Utah state tax return, but that he is
certain he did file it timely.
Petitioner asserted that either the Post Office or the Tax Commission
misplaced the return. Petitioner
requests a waiver of the $$$$$ late filing penalty.
FINDINGS
The
tax for the tax year XXXXX amounted to $$$$$. W-2 withholding for XXXXX was
$$$$$. Petitioner received a refund of
$$$$$ plus $$$$$ in interest for a total refund of $$$$$. The Tax Commission paid the $$$$$ with
warrant No. XXXXX, issued on XXXXX.
Respondent
later determined that the XXXXX return was filed late, assessed a $$$$$ penalty
and, on April 10, XXXXX, applied $$$$$ from the XXXXX tax refund to the penalty
for the tax year XXXXX. Petitioner was
originally entitled to a refund of $$$$$ for the tax year XXXXX. Respondent applied $$$$$ of this refund to
the penalty outstanding for the tax year XXXXX, and refunded the remaining
$$$$$ to Petitioner with warrant No. XXXXX, issued on XXXXX.
On
XXXXX, the late penalty was abated and the $$$$$ previously withheld from the
XXXXX refund was refunded to Petitioner with warrant No. XXXXX, issued on
XXXXX.
All
three warrants have been cashed by Petitioner.
The sum of the three warrants represents the full amount of the refunds
for XXXXX and XXXXX to which Petitioner was entitled. Since Petitioner has already received the full refund for XXXXX
and full refund for XXXXX, and since the late filing penalty has already been
abated, Petitioner has no standing to again request a waiver of the penalty.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty for the tax year XXXXX be denied since Petitioner
has received full refunds for the tax years XXXXX and XXXXX, and since the
previously assessed late filing penalty has already been abated.
DATED
this 9 day of January, 1987.
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