BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
AUDITING
DIVISION OF THE : Appeal No. 87-1021
STATE TAX
COMMISSION OF UTAH, )
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from an assessment of tax,
penalty and interest by the Auditing Division of the Utah State Tax Commission
(Respondent) on the XXXXX purchase of a XXXXX.
Petitioner did not request an oral hearing. Therefore the Tax Commission decides this matter based on the
materials in the file.
Petitioner
stated that he has lived in XXXXX since XXXXX but that he left his wife and
children in Utah until the end of the XXXXX, school year. Petitioner stated that he had lost his
driver's license and renewed his Utah driver's license in XXXXX, because he
thought he needed it to obtain his license in XXXXX. Petitioner further stated that he signed and filed a Utah
resident long form individual income tax return for the tax year XXXXX, giving
the XXXXX, Utah address but that this was Petitioner's wife's address. Petitioner was employed in XXXXX at this
time.
Respondent
presented evidence of the XXXXX renewal of Petitioner's driver's license, three
months after Petitioner stated he moved to XXXXX. Respondent also noted that Petitioner signed and filed a Utah
resident long form individual income tax return on XXXXX, for the tax year
XXXXX. Respondent noted that Petitioner
and his wife had at least three children attending Utah public schools on a
full time basis in the XXXXX school District until XXXXX. Respondent assessed a tax, 100% fraud
penalty, and interest on the purchase of the XXXXX.
FINDINGS
The
Tax Commission finds that Petitioner was a resident of Utah for motor vehicle
registration purposes pursuant to Tax Commission Rule R873-O1V. Petitioner
maintained a residence in Utah for the benefit of his wife and children and he
placed his children in Utah Schools without paying nonresident tuition or
fees. The Tax Commission hereby affirms
the assessment of the tax and interest on the purchase of the subject vehicle.
The
Tax Commission finds that Petitioner was negligent in failing to apprise
himself of Utah Law before executing the non-resident affidavit. The Tax Commission, however, does not find
that Petitioner was fraudulent in this matter.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to assess tax, a 10% negligence penalty, and interest on the purchase of the
XXXXX.
The
Auditing Division of the Utah State Tax Commission is hereby ordered to adjust
its records in accordance with this decision.
DATED
this 8 day of January, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner