BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX and
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
AUDITING
DIVISION OF THE : Appeal No. 86 1854
STATE TAX
COMMISSION OF UTAH, ) Account No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Auditing
Division of the Utah State Tax Commission (Respondent) concerning Petitioner's
individual income tax liability for the tax year XXXXX. Petitioner did not request an oral hearing
in this matter. Therefore, the Tax
Commission decides this matter based on the materials in the file.
Petitioner
did not file an individual income tax return for the tax year XXXXX. Therefore, Respondent prepared a non-filing
audit on XXXXX. Respondent had no
statute of limitations in which to prepare this non-filing audit since
Petitioner did not file a return. See
Utah Code Ann. §59-14A-86(c) (1953).
Respondent
timely filed a warrant on XXXXX. A
warrant must be filed within eight years of the statutory due date of the
return for the tax year in question.
Respondent had eight years from XXXXX in which to file a warrant, i.e.,
until XXXXX. The warrant was filed well
within the deadline.
Petitioner
asserted that the statute of limitations for filing of claims for refund begins
to start running with the last date of settlement (including the release of
liens) by the taxpayers and the State Tax Commission. However, Utah Code Ann.
§59-14A-80(7)(a) (1953) states that: no
refund or credit may be made or allowed unless the taxpayer or his legal
representative files with the State Tax Commission a tax return claiming the
refund or credit: (i) within three years from the due date of the return, plus
the period of any extension of time for filing the return, or (ii) within two
years from the date the tax was paid, whichever period is later. Section 59-14A-80(7)(a) clearly states that
the statute of limitations begins on the due date of the return or on the date
the tax is paid, whichever period is later.
Petitioner paid the tax on XXXXX, but did not file a Petition for
Redetermination until XXXXX, almost four years later. Petitioner did not timely file a claim for refund.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
Petition for Redetermination of the tax for the tax year XXXXX be denied. Petitioner has not timely filed a claim for
refund. The non-filing audit prepared
on XXXXX, is hereby affirmed.
DATED
this 1 day of April, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis