87-0134 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0134

STATE TAX COMMISSION OF UTAH,                  )           Acct. 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, CPA, represented the Petitioners.  This matter was conducted over long distance telephone line and electronically recorded.  Petitioner presented evidence that they did not meet the filing requirements as set out in a letter to them dated XXXXX.  The Petitioners had income of approximately $$$$$ for XXXXX, and approximately $$$$$ for XXXXX.  Based on this, Petitioners were under the impression that they had no need to file returns in the State of Utah.  In fact, the letter dated XXXXX, specifically says that if they do not meet the specific requirements listed that they did not have to file.  However, if the Petitioners file IRS returns and have Utah income, no matter what their Utah income is they are required to file Utah returns.  Petitioners were unaware of that and were, in fact, mislead as to those requirements.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order that the penalty and interest for the XXXXX and XXXXX tax years are hereby waived.

            DATED this 7 day of August, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner