86-0340 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioners,                                                       )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0340

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter was scheduled for a hearing on XXXXX.  The Petitioners waived the hearing and, therefore, this matter is decided based upon the record before it.

            The Petitioners assert that they filed the correct form prior to XXXXX, asking for an extension of time to file the return.  An estimated payment was included based upon the XXXXX tax return.

            The records of the Tax Commission indicate that the Petitioners were late for the tax years XXXXX, XXXXX, XXXXX and XXXXX, and that the return for the XXXXX was filed on XXXXX.

DECISION AND ORDER

            Based upon the foregoing, it is the conclusion of the Tax Commission that even if a valid extension had been requested, the filing date for the XXXXX taxes was late because the XXXXX return would have been due on XXXXX. It is the Decision and Order that the Petitioners' request for waiver be denied.

            DATED this 1 day of December, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

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