87-3053 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-3053

            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 interest on individual income tax account No. XXXXX for XXXXX.  A telephone conference 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 he paid what he thought he owed in XXXXX but that the Tax Commission later notified the Petitioner that he owed an additional $$$$$.  No explanation as to the additional amount assessed was included in the notice.  Petitioner attempted numerous times to obtain an explanation from the Tax Commission regarding the additional $$$$$.  Although Petitioner wrote seven letters to the Tax Commission, it took a year and a half for the Tax Commission to respond.  When Petitioner finally discovered the basis of the additional assessment, Petitioner immediately mailed a check for the full amount. Petitioner requests a waiver of the interest.

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 interest on individual income tax account No. XXXXX for 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 3 day of August, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner