BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioners, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0364
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX represented the
Petitioners.
Petitioner
testified that in XXXXX his family moved to Utah from Idaho, and during the
XXXXX tax year was a part year resident in Utah and in Idaho. Petitioner
asserts that he filed an extension in which to file his XXXXX individual income
tax return with Idaho, Utah, and the I.R.S., but that Utah has no record of
extension although Idaho and the Internal Revenue Service did receive a timely
filed extension. Petitioner asserts
that although he filed an extension with the Utah State Tax Commission, the Tax
Commission lost or misplaced the extension and therefore, the penalty and
interest should be waived.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission the Petitioners' request for penalty and interest waiver be
denied. Petitioner did not bear his
burden of proof to establish that an extension was timely filed.
DATED
this 3 day of November, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner