87-1133 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1133

STATE TAX COMMISSION OF UTAH,                  )           Acc. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from 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 years XXXXX.  A telephone conference 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 represented the Petitioner.  Petitioner stated that she paid the taxes for the tax year XXXXX.  Petitioner stated that she heard nothing further from the Tax Commission until XXXXX.  Petitioner requests a waiver of the penalty and interest.

FINDINGS

            Tax Commission records indicate that an audit was done on individual income tax account No. XXXXX for the tax year XXXXX on XXXXX, over three years beyond the statutory due date of the return.  A notice and request for payment was then sent out on XXXX.   The Tax Commission hereby abates the penalty and interest associated with the tax year XXXXX.  Tax Commission records indicate that for the tax year XXXXX a notice and request for payment was sent out on XXXXX, and a warrant was filed on XXXXX.  This warrant was docketed on XXXXX.  Respondent has eight years from the time the warrant was docketed in which to collect.  The Tax Commission finds that Respondent proceeded in a timely fashion with respect to the tax year XXXXX.  Tax Commission records indicate that tax for the tax year XXXXX amounted to $$$$$.  Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX.  The records indicate a credit of $$$$$ for W-2 withholding on XXXXX, a payment of $$$$$ on XXXXX, a payment of $$$$$ on XXXXX, a payment of $$$$$ on XXXXX, a refund applied in the amount of $$$$$ on XXXXX, and a payment of $$$$$ on XXXXX for a total credit of $$$$$.  This leaves a balance due of $$$$$ for the tax year XXXXX as of XXXXX.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that all penalty and interest associated with the tax year XXXXX be waived.  The Tax Commission hereby affirms the assessment of penalty and interest for the tax year XXXXX.  The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 19 day January, 1988.