BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0472
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
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 a $$$$$ late
filing penalty on individual income tax account No. XXXXX for the tax year
XXXXX. An Informal Hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Tax Commission.
XXXXX represented himself.
The
issue in this case is whether an application for extension, Form TC-546, was
timely filed for the tax year XXXXX.
Petitioner asserted that Form TC-546 was timely filed on XXXXX. Taxes for XXXXX were $$$$$. W-2 withholding amounted to $$$$$. When Petitioner filed a return on XXXXX,
Respondent offset the credit of $$$$$ with the $$$$$ in tax, $$$$$ for the
non-game wildlife, and $$$$$ in late filing penalty. This resulted in a net refund of $$$$$.
Petitioner
stated that even if Form TC-546 had been misplaced due to an error, the state
had the benefit of the $$$$$ (the net refund plus the penalty) for over eight
months. Petitioner calculated that,
based on a 10% interest rate, the state earned $$$$$.
FINDINGS
Petitioner
had the burden of proof to establish that Form TC-546 was timely filed and that
Respondent assessed the $$$$$ late filing penalty in error. Utah Code Ann. § 59-14A-94 (1953). Petitioner failed to meet the burden of
proof.
The
Tax Commission is not liable to Petitioner for interest on the refund. Interest is computed beginning ninety days
following the date the return was filed.
Utah Code Ann. § 59-14A-88 (1953).
The return was filed on XXXXX.
The refund was made on XXXXX.
The refund was made within the ninety day period following the filing of
the return.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver on individual income tax account No. XXXXX for the tax year
XXXXX be denied.
The
assessment of penalty by the Collection Division of the Utah State Tax
Commission is hereby affirmed.
DATED
this 15 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner