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