BEFORE THE UTAH STATE TAX
COMMISSION
_______________________________
XXXXX, )
:
Petitioner, ) FINDINGS OF FACT,
: CONCLUSIONS
OF LAW AND
v. ) FINAL DECISION
:
AUDITING
DIVISION OF THE ) Appeal No. 92-2139
UTAH STATE TAX
COMMISSION, :
) Account
No. XXXXX
Respondent. :
___________________________________
STATEMENT OF CASE
This
matter was heard before the Utah State Tax Commission in a formal hearing on
XXXXX. Lisa L. Olpin, Presiding
Officer, heard the matter on behalf of the Commission. Petitioner was present and represented
herself. XXXXX, Assistant Utah Attorney
General, was present and represented Respondent.
Based
upon the testimony and evidence presented at the hearing, the Tax Commission
makes its findings of fact:
FINDINGS OF FACT
1. The tax in question is individual income
tax.
2. The year in question is XXXXX.
3. Petitioner filed her XXXXX state personal
income tax long form on time.
Petitioner relied upon the state instruction booklet in preparing her
return which indicated she was entitled to a $$$$$ standard deduction as a
single taxpayer.
4. Petitioner received the refund she requested
on her XXXXX return.
5. In XXXXX, Petitioner received a letter from
the Tax Commission informing her that the XXXXX instruction booklet had been
printed in error and that the standard deduction for a single taxpayer was
$$$$$ and not $$$$$.
6. Petitioner was assessed the additional tax
amount plus interest.
7. Petitioner claims that she cannot be held
accountable for the additional assessments in that she relied upon the state's booklet
and should not be held to pay for a state error. Further, Petitioner feels that the state has taken too long to
contact her regarding the problem.
8. Petitioner also learned from friends that
the state had sent out a correction notice to the booklet soon after the filing
deadline. Petitioner did not receive a
correction notice and now interest has accrued for two years running.
9. The Auditing Division concurred that the
XXXXX instruction booklet was in error just as Petitioner described, but argues
that the misprint is not grounds to excuse Petitioner from paying her true
amount of taxes for XXXXX.
CONCLUSIONS OF LAW
Relevant
to this case is the following code section found at Utah Code Ann.
§59-10-536(1):
Except
as otherwise provided in this section, the amount of any tax imposed by this
chapter shall be assessed within three years after the return was filed...
In
addition, upon reasonable cause, the Commission may waive, reduce, or
compromise any of the penalties or interest imposed. (Utah Code Ann. §59-1-403(8)).
DECISION
Based
upon the evidence presented, the Tax Commission finds that Petitioner is liable
for the additional taxes assessed after Petitioner's standard deduction amount
was corrected. The interest is not
waived as Petitioner had the use of this money. It is so ordered.
DATED
this 10th day of June, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner