87-1033 - Income

 

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