BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION : Appeal
No. 87-1033
: Acct. No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to a formal hearing from an informal decision rendered by the Utah
State Tax Commission on XXXXX in which the Tax Commission denied Petitioner's
request for waiver of penalty and interest on individual income tax account No.
XXXXX for the tax year XXXXX. A formal
hearing was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Tax Commission.
XXXXX represented himself.
FINDINGS OF FACT
The
informal decision of the Utah State Tax Commission denied Petitioner's request
on the basis that the Petitioner failed to establish that an extension request
had been filed for the period in question.
At the formal hearing Petitioner presented an affidavit from his
accountant stating that the extension request was timely filed.
CONCLUSIONS OF LAW
Petitioner
has met the burden of proof to establish that an extension request was timely
filed. The Tax Commission hereby waives
the penalty. Interest was properly assessed in this matter even though
Petitioner has established that an extension request had been properly
filed. The timely filing of an
extension request permits a taxpayer to delay payment of the tax but requires
the taxpayer to pay interest for the period of the extension.
FINAL DECISION
Based
on the foregoing, the Utah State Tax Commission hereby waives the penalty on
individual income tax account No. XXXXX for the tax year XXXXX. Interest shall remain as assessed.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 23 February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner