87-0971 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            PETITIONER,                                                 :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH,                  )           Appeal No. 87-0971

                                                                                    :           Account No. XXXXX

            RESPONDENT.                                              :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  The matter was conducted over the telephone and electronically recorded.  XXXXX was present During the hearing.

            The Petitioner argued that he moved at the beginning of XXXXX.  As a result of the move, he was unable to file the return in a timely matter.  The Petitioner filed an IRS extension, however, did not file a Utah extension.  This was the first year for the Petitioner to file an income tax return.  The return was filed approximately two months late.

DECISION AND ORDER

            Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that the penalty and interest be affirmed and Petitioner's request for waiver be denied.

            DATED this 15 day of October, 1987.

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