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