87-0998 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0998

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 penalty and interest 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, CPA, and XXXXX, CPA, represented the Petitioner.  Petitioner stated that an extension request had been timely filed for the tax year XXXXX, and submitted a copy of the form which he had retained for his files.  XXXXX, CPA's with the firm of XXXXX, had prepared Petitioner's return and testified that the extension request was timely filed.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission that penalty on individual income tax account No. XXXXX for the tax year XXXXX be waived.  Interest is affirmed.  Interest is properly assessed whether or not an extension request has been filed if payment is made beyond the statutory due date.

            DATED this 20 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