86-0249 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0249

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 penalty and interest on individual income tax Account No. XXXXX for the tax years XXXXX and XXXXX.  An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX represented herself.

            Petitioner testified that she sent in a full payment with her XXXXX return, but that she wasn't aware that the Tax Commission didn't receive the check until Petitioner filed her XXXXX return.

            When Petitioner filed her XXXXX return, the Respondent split the payment between the XXXXX and XXXXX tax years.  Respondent assessed a penalty of $$$$$ and interest of $$$$$ for a total of $$$$$ for the tax years XXXXX and XXXXX.  Petitioner requests a waiver of penalty and interest, asserting that the Tax Commission lost the XXXXX check, a subsequent letter, and a copy of the XXXXX check.

FINDINGS

            Petitioner has a good account history prior to the tax year XXXXX and has timely filed returns for the tax years XXXXX and XXXXX.  As soon as Petitioner was aware that a problem existed with her account, Petitioner diligently worked with the Tax Commission to resolve the matter.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that penalty on Account No. XXXXX for the tax year XXXXX be waived and XXXXX be affirmed.

            The Tax Commission hereby affirms the assessment of interest on the account for the tax years XXXXX and XXXXX.

            The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 9 day of January, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                                ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis *

Commissioner   Commissioner