BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86-0279
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 $$$$$
penalty on Individual Income Tax Account No. XXXXX for the tax year XXXXX. XXXXX, (Petitioner) c/o XXXXX waived the
right to an oral hearing. Therefore,
the Tax Commission decides this matter based on the pleadings before it.
Petitioner
resided in a foreign country for part of the tax year XXXXX, first arriving in
the foreign country on XXXXX.
Petitioner filed Federal form 2350 to extend the due date of
Petitioner's XXXXX U.S. return to XXXXX, (30 days after the determination date
of XXXXX).
Petitioner
did this in order to qualify for the exclusion of foreign earned income from
the XXXXX tax return. Petitioner was
required to wait until XXXXX, in order to qualify. Petitioner then paid the Utah state income tax for the tax year
XXXXX on XXXXX. Petitioner asserted
that Utah Code Ann. § 59-14A-62(2) provided for an extension of time for filing
the Utah income tax return.
Respondent
assessed a $$$$$ penalty and asserted that although Petitioner timely filed an
extension for the Federal taxes, there is no record of an extension filed with
the Utah State Tax Commission.
FINDINGS OF FACTS
Although
a taxpayer must file an extension request for Utah Code Ann. § 59-14A-62(1), a taxpayer need not file an
extension request if he qualifies under Section 59-14A-62(2). This latter subsection states that:
Whenever any federal income
tax return filing is lawfully delayed pending a determination of qualification
for federal tax exemption due to residency outside of the United States, no
Utah state income tax return shall be required to be filed until 30 days after
that determination is made.
Utah Code Ann. § 59-14A-62(2). Since
Petitioner resided outside of the United States for part of the tax year XXXXX
and since Petitioner filed for an extension of the federal income tax for the
tax year XXXXX, Petitioner did not need to file a Utah state return until 30
days after the determination date as determined by federal form 2350. Thirty days after the determination date of
XXXXX, was XXXXX. Petitioner filed the
Utah State tax return on XXXXX, well within the deadline.
DECISION AND ORDER
It
is the decision and order of the Utah State Tax Commission that penalty on
Individual Income Tax Acct. No. XXXXX for the tax year XXXXX be waived.
The
Collection Division of the Utah State Tax Commission is ordered to adjust its
records in accordance with this decision.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner