BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : INFORMAL DECISION
v. : Appeal No. 87 2022
AUDITING DIVISION OF THE : Acct. No. XXXXX
UTAH STATE TAX COMMISSION, :
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
Joe B. Pacheco G. Blaine Davis