BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0309
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. 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.
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
Joe B. Pacheco G. Blaine Davis