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