BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1903
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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 a late filing penalty on individual income tax account No. XXXXX for 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 Tax Commission. XXXXX represented himself.
Petitioner stated that the W-2 withholding for XXXXX was sufficient to satisfy the tax liability. Furthermore, Petitioner had filed an extension request for the tax year XXXXX and had filed within the extension period. Petitioner requests the waiver of the penalty.
Respondent had three years from the statutory due date of the return in which to assess a deficiency. Respondent did not send Petitioner a statement of delinquent taxes until XXXXX; this was not within the three year statute of limitations.
DECISION AND ORDER
Based on the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioner's request for waiver of the penalty on individual income tax account No. XXXXX for the tax year XXXXX be granted.
The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.
DATED this 26 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis