86-0475 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0475

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

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for and in behalf of the Tax Commission.  The Petitioners did not appear.  After reviewing the file the Tax Commission will issue a decision based upon the records rather than ordering a dismissal for failure to appear.

            The Petitioners claim that having filed an application for an extension of time with the Internal Revenue Service is sufficient to allow for an extension to be filed with the Utah State Tax Commission.

DECISION AND ORDER

            It is the decision and order in conjunction with the policy of the Utah State Tax Commission that an extension for Internal Revenue purposes is not sufficient for an extension with the Tax Commission.  The proper form is necessary to obtain an extension.  Therefore, since an extension was not filed with the Utah State Tax Commission the penalty and interest associated with the late filing are sustained and Petitioner's request is denied

            DATED this 6 day of August of 1987.

BY ORDER OF THE STATE TAX COMMISSION UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner                                                               Commissioner