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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner