BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2675
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 penalty and
interest 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, represented the Tax
Commission. XXXXX represented the
Petitioner.
Petitioner
stated that the IRS audited his returns for XXXXX. The IRS disallowed his home
office expense but allowed a loss on his horse property. Petitioner then filed an amended return for
the IRS and received a refund. The
State of Utah did not follow up when the IRS refunded the money although it was
quick to follow the IRS when additional tax was due. Petitioner asked that the state allow the same deductions that
the IRS did.
FINDINGS
Tax
Commission records indicate that amended returns were filed and adjustments
were made for both the tax years XXXXX.
Petitioner presented no evidence that would indicate the penalty and
interest were in error.
The
Tax Commission finds no basis on which to waive the penalty or interest.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that penalty and interest on individual income tax account No. XXXXX for the
tax years XXXXX be affirmed.
DATED
this 23 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner