BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-3053
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis