87-2675 - Income

 

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