86-2033 - Individual Income

 

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