93-1463

Income

Signed 8/18/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

:

Petitioner, : ORDER

:

v. : Appeal No. 93-1463

:

COLLECTION DIVISION OF THE : Filing Period: XXXXX

UTAH STATE TAX COMMISSION, :

:

Respondent. : Tax Type: Income

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a Settlement Conference pursuant to the provisions of Utah Code Ann. §59-1-502.5, on XXXXX. G. Blaine Davis, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner by telephone was Mr. XXXXX. Present and representing Respondent was XXXXX.

Petitioner filed his XXXXX income tax return timely, and paid the amount shown to be due thereon, an amount of $$$$$. The Tax Commission sent him a notice with a refund of $$$$$ indicating that he had miscalculated his tax, and he cashed the refund check which was sent to him. The Petitioner had correctly calculated the amount of tax due, but he had failed to show the amount of state income tax deducted as an itemized deduction on line fourteen (14) of the return, but he had correctly shown the amount of the state income tax deduction on line sixteen (16) of the return. Therefore the amount of tax calculated was correct, but the correction made by the state was based upon an error made by the Petitioner.

The Tax Commission then sent a notice to Petitioner on XXXXX, more than two years later, that the $$$$$ had been erroneously sent to him and requested that he repay to it the amount of $$$$$ together with the interest thereon. The Commission also notified him that the amount should be paid within thirty days from that date. The Petitioner never responded to that request for payment for the additional monies, but instead just decided to let them take it from his refund the following year. Accordingly, the amount due was taken from his XXXXX refund in XXXXX.

DECISION AND ORDER

Based upon the information presented at the conference, and the records of the Tax Commission, the Commission finds sufficient cause has not been shown to waive the penalties and interest assessed for the period XXXXX.

This decision does not limit a party's right to a formal hearing. However, this Decision and Order will become the Final Decision and Order of the Commission unless any party to this case files a written request within thirty (30) days of the date of this decision to proceed to a Formal Hearing. Such a request shall be mailed to the address listed below and must include the Petitioner's name, address, and appeal number:

Utah State Tax Commission

Appeals Division

210 North 1950 West

Salt Lake City, Utah 84134

Failure to request a Formal Hearing will preclude any further administrative action or appeal rights in this matter.

DATED this 18th day of August, 1994.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

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