BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
AUDITING DIVISION OF THE : Appeal No. 86 2033
STATE TAX COMMISSION OF UTAH, ) No. XXXXX
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis