86-0364 - Income

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