BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0955
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for Formal hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioner. The Petitioner requests a waiver of the penalties and interest for the XXXXX income tax year. Based upon the evidence and arguments presented at the hearing and the documents in the file the Tax Commission makes its
FINDINGS OF FACTS
1. The tax year in question is XXXXX.
2. In XXXXX the Petitioner moved to XXXXX for health reasons.
3. The tax return for XXXXX was timely prepared and submitted to Petitioner for signature, payment and mailing to the Tax Commission.
4. On XXXXX, a Notice of Delinquency and Request for Payment of the Tax was sent to the Petitioner. On XXXXX, a letter demanding payment of tax within a certain amount of time and a warning if tax was not paid a warrant would be issued against XXXXX was mailed on XXXXX, a warrant was issued in the amount of $$$$$.
5. Representative of the Petitioner argues that no notice was received by the estate until XXXXX.
6. Petitioner died in XXXXX.
7. The Petitioner, obviously, was not present to testify of the nonreceipt of the notices. The only evidence was the testimony of the CPA that the notices were not found among the personal effects of the deceased.
CONCLUSIONS OF LAW
1. Proper and timely notices were sent to the Petitioner under the statutes in existence at the time.
2. Collection attempts were made, a warrant filed and docketed within the time limits prescribed in the Utah Code.
3. The Petitioner does not have available the arguments of statute of limitations. Insufficient evidence has been presented which would indicate that the notices were not, in fact, received by the deceased Petitioner.
It is therefore the decision of the Utah State Tax Commission that the penalties were properly assessed. The Tax Commission finds no evidence which would support an adjustment or waiver of the penalties and, therefore, denies the request of the Petitioner.
DATED this 19 day of April, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis