86-2018 - Individual Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 86 2018

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 penalty and interest 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 Commission.  XXXXX represented himself.

            Petitioner stated that he graduated in XXXXX from XXXXX and was employed by XXXXX.  Petitioner completed two weeks of training in XXXXX, Utah before reporting to the XXXXX in XXXXX, Texas.

            XXXXX continued to deduct Utah tax from Petitioner's income earned in Texas.  Petitioner presented a letter from XXXXX stating that his assignment in Texas was not temporary work.  Petitioner had submitted this letter to the Tax Commission after he received the Notice of Deficiency.  Petitioner requested and received a refund check in the amount of the taxes taken from Petitioner's income earned in Texas, but he never did receive a letter from the Tax Commission granting or denying his request for waiver of penalty an interest.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission to waive all penalty and interest associated with individual income tax account No. XXXXX for the tax year XXXXX.

            The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 29 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                    ABSENT

R. H. Hansen