BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION DIVISION
OF THE : Appeal No. 87-0081
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 XXXXX. An Informal Hearing was held on XXXXX, in
the offices of the Utah State Tax Commission.
David J. Angerhofer, Hearing Officer, represented the Commission. XXXXX represented the Petitioner. Petitioner
stated that the XXXXX individual income tax return was timely filed but that
the check was inadvertently not included.
Petitioner stated that she did not receive notice until XXXXX. In XXXXX, Petitioner inquired further and was
told by Respondent that Respondent sent a notice in XXXXX. Petitioner stated that she never received
this notice. She moved from XXXXX to
XXXXX, Utah in XXXXX, and filed a forwarding address with the post office. Petitioner has paid the tax and penalty and
requests a waiver of the interest.
FINDINGS
Respondent
had three years following the due date of the return in which to assess a
deficiency pursuant to Utah Code Ann. 59-14A-86 (1953). Respondent timely mailed
a notice and request for payment on XXXXX. Respondent had three years following
the assessment of the deficiency in which to file a warrant. However, Respondent did not send a warrant
letter until XXXXX, and did not file a warrant until XXXXX.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of interest on individual income tax account No. XXXXX for
XXXXX be granted. The Collection
Division of the Utah State Tax commission is ordered to adjust its records in
accordance with this decision.
DATED
this 23 day of July, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen G.
Blaine Davis
Chairman Commissioner
Joe B.
Pacheco Roger
O. Tew
Commissioner Commissioner