BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0200
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 interest on individual income tax account No. xxx-xx-xxxx for the tax year XXXXX. An Informal Hearing was held on August 29, 1986, in the offices of the Utah State Tax Commission. XXXXX, Tax Appeals Supervisor, heard the matter for the Commission. XXXXX represented himself.
It was determined in a XXXXX audit that Petitioner had received two tax refunds from the Tax Commission for the tax year XXXXX. Respondent assessed interest of $$$$$ as of April 30, XXXXX. Petitioner repaid the second refund of $$$$$ on January 2, XXXXX. On April 23, XXXXX, Petitioner paid the interest under protest.
Petitioner does not object to the repayment of the second refund but objects to the assessment of interest since it took the Tax Commission such a long time to notify the Petitioner of the audit, and because the mistake was on the part of the Tax Commission, not on the part of the Petitioner.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of interest on individual income tax account No. XXXXX for the tax year XXXXX be granted.
The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision and issue a refund if appropriate.
DATED this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis