BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1844
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 the Utah State Tax Commission. XXXXX appeared representing the Petitioners.
The
Petitioners presented argument that they filed and paid the XXXXX tax on
time. However, due to some confusion
over an extension, the payment made for XXXXX taxes was applied to previous
years without notifying the Petitioners. In fact, Petitioner was unaware of any
problems with the XXXXX tax return and payment until XXXXX. Upon learning of the problems, the
Petitioner contacted the Tax Commission and made arrangements for, and finally
paid, the tax liability for XXXXX in the sum of $$$$$. Said payment was made on XXXXX. Because of the extensive delay in follow
through by the Tax Commission, the Petitioner requests a waiver of interest
accumulating on the account in the sum of $$$$$.
The
Commission has researched the file and the accounts involving the XXXXX tax
year for the Petitioner and find the following:
1. An extension request was timely filed by the
Petitioners and the estimated tax of $$$$$ was paid. Sometime in XXXXX the return was filed claiming the entire
estimated tax due as a credit rather than the 80% actually paid.
2. A letter was prepared on XXXXX, indicating
that there was a deficiency of tax due of $$$$$.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the Petitioner
was notified of the deficiency in the tax within a reasonable time. Petitioner
chose to do nothing. Therefore, the
accumulated interest on the deficiency is properly assessed. The Commission is of the inclination that
even had he not been notified by the Tax Commission the interest would still be
properly assessed. Therefore, the
Commission affirms the assessment of interest and denies the request for waiver
of interest.
DATED
this 4 day of February, 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