BEFORE THE STATE TAX COMMISSION OF UTAH
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
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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis