BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87 0257
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 file a warrant on individual income tax account No. XXXXX for the tax year XXXXX. The warrant was filed on XXXXX. Petitioner did not request a hearing. Therefore, the Tax Commission decides this matter based on the materials in the file.
The tax year in question is XXXXX. On XXXXX, Respondent assessed an additional tax due and associated interest based on a federal audit for the year XXXXX. Respondent applied a W-2 withholding credit on XXXXX, and sent a Notice and Request for Payment on XXXXX. Respondent did not send a warrant letter until XXXXX, and did not file a warrant until XXXXX. Respondent timely assessed the additional tax. In the event a federal audit occurs, Respondent has three years after an amended return is filed in which to make an assessment, or six years if no amended return is filed. Utah Code Ann. 59-14A-86 (1953).
A warrant must be filed by Respondent within three years of the assessment, whereupon Respondent has eight years in which to collect. The warrant in the present matter was filed over six years after the additional tax was assessed.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that Petitioner's Petition for Redetermination be granted. The Collection Division of the Utah State Tax Commission is hereby ordered to release the warrant on individual income tax No. XXXXX for the tax year XXXXX.
DATED this 17 day of April, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.