87-1183 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1183

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

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This is an appeal to the Utah State Tax Commission from a decision of 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 year XXXXX.  An Informal 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 an extension was timely filed for the tax year XXXXX.  Petitioner presented an affidavit of XXXXX, the accountant and controller for Petitioner's business.  This affidavit stated that XXXXX prepared and filed extensions for Petitioner and 28 other family members of the XXXXX family and that the extension for Petitioner is the only one that has been challenged.  XXXXX appeared in the hearing to affirm the statements he set forth in the affidavit.

FINDINGS

            The Commission finds that Petitioner has met his burden of proof to establish that an extension request has properly been filed.  The Commission hereby waives the penalty.  Interest however has properly been assessed. Interest is properly assessed if a payment is made beyond the statutory due date of the return regardless of whether or not an extension has properly been filed.

DECISION AND ORDER

            Based on the foregoing it is the Decision and Order of the Utah State Tax Commission to waive the penalty and affirm the interest on individual income tax account No. XXXXX for XXXXX.  The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 11 day of December, 1987.

BY ORDER OF THE STATE TAX COMMISSION

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner