BEFORE THE UTAH STATE TAX COMMISSION
XXXXX, ) FINDINGS OF FACT,
Petitioner, : CONCLUSIONS OF LAW,
v. ) AND FINAL DECISION
AUDITING DIVISION OF THE ) Appeal No. 92-0149
UTAH STATE TAX COMMISSION, :
Respondent. ) Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for a formal hearing on June 17, 1992. Lisa L. Olpin, Presiding Officer, heard the matter for and on behalf of the Commission. Petitioner represented himself by telephone. Present and representing the Respondent was XXXXX, Assistant Utah Attorney General.
Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:
FINDINGS OF FACT
l. The tax in question is personal income tax.
2. The period in question is the year XXXXX.
3. Petitioner and his wife moved to Florida from Utah in XXXXX.
4. In XXXXX, Petitioner received a notice from the Tax Commission stating that he owed XXXXX Utah income tax The notice indicated that Petitioner had neither filed nor paid state income tax for the year in question.
5. At the formal hearing in this matter, Petitioner submitted a copy of his XXXXX Utah state income tax return. This return indicated that Petitioner was requesting a refund of ($$$$).
6. Petitioner testified that XXXXX employee XXXXX in Florida prepared his XXXXX Utah income tax return in February XXXXX. Petitioner mailed the return to Utah shortly thereafter.
7. Mr. XXXXX submitted a letter confirming that he did prepare Petitioner's XXXXX return as Petitioner stated.
8. Petitioner said he would have mailed his federal return at the same time he mailed his state return and that the I.R.S. has not informed him of any problem with the XXXXX return.
9. Petitioner also stated that he forgot about the refund he had requested because, at the time, he was in the middle of moving to Florida, his wife was about to have a baby and they weren't strapped for money as his wife had taken her retirement money out upon his transfer to Florida.
10. The Tax Commission, on the other hand, has no record of receiving Petitioner's XXXXX income tax return prior to requesting that Petitioner submit a return in its XXXXX delinquency notice.
11. The only return the Tax Commission has record of is the return Petitioner submitted XXXXX, three years after the due date. For this reason, the Tax Commission denied Petitioner's request for a refund.
CONCLUSIONS OF LAW
If a refund or credit is due because the amount of tax deducted and withheld from wages exceeds the actual tax due, no refund or credit may be made or allowed unless the taxpayer or his legal representative files with the commission a tax return claiming the refund or credit within three years from the due date of the return. (Utah Code Ann.59-10-529(7)(a).)
DECISION AND ORDER
Based upon the weight of the evidence, the Tax Commission finds that sufficient cause has been shown which would justify granting Petitioner his ($$$$) refund for XXXXX plus interest. It is so ordered.
DATED this 2nd day of October, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes