87-0450 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0450

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 a $$$$$ late filing penalty on individual income tax account No. XXXXX for the tax year XXXXX.  An informal hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  David J. Angerhofer, Hearing Officer, heard the matter for the Commission.  XXXXX represented the Petitioner.  Petitioner stated that she hand delivered the return to the Tax Commission in a timely manner.  Petitioner noted that she has timely filed for the last 40 years, and requests a waiver of the $$$$$ late filing penalty.

FINDINGS

            The Tax Commission finds that Respondent has used two separate social security numbers in correspondence addressed to XXXXX.  A letter from Respondent dated XXXXX, uses the correct social security number of XXXXX, a notice of penalty dated XXXXX, uses the incorrect number of XXXXX.  The Tax Commission finds that the Petitioner timely filed the return for the tax year XXXXX.

DECISION AND ORDER

            Based on the foregoing, it is the decision of the Utah State Tax Commission that Petitioner's request for waiver of the late filing penalty on individual income tax account No. XXXXX for the tax year XXXXX be granted. The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this