BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
AUDITING
DIVISION OF THE : Appeal No. 86 2033
STATE TAX
COMMISSION OF UTAH, ) 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 Tax Commission. XXXXX was present. XXXXX
appeared representing the Respondent.
In
XXXXX of XXXXX, the IRS audited the Petitioner for the tax year XXXXX and
XXXXX. The Utah State Tax Commission
picked up on it and requested a payment of $$$$$ for XXXXX only. After XXXXX, Petitioner moved. The Tax Commission discovered the XXXXX tax
year and sent Notices and Demands to the old address. In fact, from XXXXX through XXXXX, all correspondence regarding
the XXXXX tax year was sent to an address on XXXXX and not at the address of
the Petitioner on XXXXX in XXXXX. No
notice of the XXXXX tax year was received by the Petitioner until an attempt
was made in XXXXX to refinance the house on XXXXX.
The
Respondent indicated that the examining officer failed to check the current
address file in XXXXX of XXXXX, when the audit for the XXXXX tax year was done
by the State Tax Commission. Therefore
the notices in XXXXX of XXXXX, XXXXX of XXXXX, XXXXX of XXXXX, XXXXX were all
sent to the XXXXX address.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the tax of
$$$$$ and interest be waived.
DATED
this 26 day of June, 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