87-1903 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1903

            UTAH STATE TAX COMMISSION,            :           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 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.

FINDINGS

            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

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner