BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
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
Respondent. :
_____________________________________
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.
FINAL DECISION
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner