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