BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. : Appeal No. 87 2022
AUDITING
DIVISION OF THE : Acct. No. XXXXX
UTAH STATE TAX COMMISSION, :
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 and in behalf of the Tax Commission. XXXXX appeared representing the
Petitioner. XXXXX appeared representing
the Respondent.
STATEMENT OF FACTS
Petitioner
filed an amended income tax return on XXXXX for XXXXX, and applied net
operating loss carry-back to the years XXXXX.
The Respondent argues that the statute of limitations to file an amended
XXXXX return ended XXXXX.
Where
the Petitioner's amended returns were dated XXXXX and received by the Tax
Commission on XXXXX, the statute of limitation had run. In response to this, the Petitioner argues
that an extension was filed and the amended returns may be filed within the
statutory extension. The Respondent
counters that the XXXXX return was received timely and was dated XXXXX and
batched on XXXXX, and no extension was attached.
DECISION AND ORDER
After
reviewing the filing date of the XXXXX return and the amended returns in XXXXX,
the Utah State Tax Commission concludes that the statute of limitations has
run. The amendments to the XXXXX income
tax year were not timely. Therefore,
the net operating loss carry-back to XXXXX is invalid and Petitioner's request
is denied.
DATED
this 17 day of March, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner