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