BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0309
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 interest 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. James E. Harward, Hearing
Officer, heard the matter for the Commission.
XXXXX represented himself.
Petitioner
stated that for the tax year XXXXX, he filed federal form 1040-EZ and state
form TC-405. Included with these forms
were three W-2's from various employers.
After Petitioner filed the return and received a refund, Petitioner
received a revised W-2 form from XXXXX.
Petitioner then contacted the Tax Commission and was told that he needed
to file an amended return and was sent Form TC-40x. Petitioner filed the amended return on XXXXX, along with his
return for the tax year XXXXX. The
amended return showed that Petitioner owed $$$$$.
In
XXXXX, Petitioner received a Notice and Demand for Payment. On XXXXX, Petitioner received a letter from
the Tax Commission stating that Petitioner owed interest of $$$$$.
Petitioner
asserts that error on his taxes was the fault of his employer, not him and
requests a waiver of the interest because the circumstances were beyond
Petitioner's control.
FINDINGS
Petitioner
was sent the revised W-2 form from XXXXX several weeks after the filing of
Petitioner's XXXXX taxes. When
Petitioner contacted the Tax Commission he was promptly sent TC-40x. At this point circumstances were within
Petitioner's control and he should have immediately filed the amended
return. Petitioner did not offer any
justification for the fact that he filed the amended return almost two years
later.
Petitioner
has had the use of the money which the Tax Commission should have received
shortly after sending Petitioner form TC-40x.
Interest was properly charged on Petitioner's account.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the request for
waiver of interest on individual income tax account No. XXXXX for the tax year
XXXXX be denied.
The
assessment of interest by the Collection Division of the Utah State Tax
Commission is hereby affirmed.
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