87-1617 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1617

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX was present as well as XXXXX, CPA.

            Petitioner presented evidence that the tax returns for years XXXXX, were timely and appropriately prepared by the Petitioner's CPA.  When they were transmitted to the Petitioner, Petitioner was under the impression that they had, in fact, been filed already.  Because of this misunderstanding the Petitioner did not send in the returns.  For three of the six years Petitioner was entitled to a refund of an excess of $$$$$.  Penalties have been assessed against Petitioner in the sum of $$$$$.  The Tax Commission, after reviewing the evidence and arguments presented at the hearing, concludes that the Petitioner was negligent for his failure to file his income tax returns.  Therefore, a negligence penalty is appropriately assessed. Any willful or intentional penalties are waived.  Therefore, the penalty shall be as follows:

XXXXX                                                                      $$$$$

XXXXX                                                                      $$$$$

XXXXX                                                                      $$$$$

XXXXX                                                                      $$$$$

XXXXX                                                                      $$$$$

XXXXX                                                                      $$$$$

XXXXX                                                                      $$$$$

            Penalties consist of the negligence penalty and/or the $50.00 late filing penalty.  Insofar as there was overpayments of tax for three of the six years in question, the Tax Commission will waive any further penalty due and owing.  However, no refund will be given for on the grounds the statute of limitations has passed for requesting a refund.

            DATED this 2 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner