87-0081 - Income

 

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