87-0217 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         )

v.                                                                                 )           INFORMAL DECISION

COLLECTION DIVISION OF THE                          )           Appeal No. 87-0217

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 on individual income tax account No. XXXXX for the tax year XXXXX. An oral hearing was not requested, therefore the Tax Commission decides this matter based on the materials in the file.  Petitioner stated that an extension request had been timely filed for XXXXX and presented a copy of an extension request which had been prepared by Petitioner's bookkeeper.  The request was signed and dated by the Petitioner and by the bookkeeper on XXXXX, and included Petitioner's Social Security No., XXXXX.  Petitioner noted that the Tax Commission has been using an incorrect Social Security No. on its correspondence.  Tax Commission records indicate that the No. XXXXX has been used instead of XXXXX.

DECISION AND ORDER

            Based on the foregoing it is the Decision and Order of the Utah State Tax Commission to waive the penalty on individual income tax account No. XXXXX for the tax year XXXXX.  The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 29 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner