92-1736 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX,                                                                     )

                                                                                    :           Appeal No. 92-1736

                                                                                    )

                                                                                    :           Account No. XXXXX

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings.  No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

            Petitioner made an error on his XXXXX state individual income tax return.  This error was not discovered by the Tax Commission until XXXXX when the Internal Revenue Service provided information showing a discrepancy in the XXXXX state and federal returns.  In the meantime, the Commission had refunded Petitioner $$$$$.

            As a result of the audit correcting Petitioner's error, Petitioner should have only received a $$$$$ refund.

            Petitioner states that the Tax Commission should have discovered his error sooner.  Had the Commission reviewed the return when it was filed, the mistake would have been caught and Petitioner would have been saved the interest that has since accrued.

            The Commission previously waived the $$$$$ penalty.

DECISION AND ORDER

            With the thousands of personal income tax returns received at the Tax Commission, the Commission does not have the staff to review each individual return as it is processed.  Utah law allows the Commission three years to audit returns for errors.  Interest is assessed whenever there is a delinquency and the taxpayer has had use of the money.

            Petitioner should also keep in mind that it is not the responsibility of the Tax Commission to assure that Petitioner has filed correctly.

            The Tax Commission finds sufficient cause does not exist to waive the interest associated with the personal income taxes due on the year XXXXX.  It is so ordered.

            DATED this 10th day of November, 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