BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0364
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis