93-1594

Income

Signed 12/2/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-1594

)

: 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. As provided for by Utah Code Ann. '63-46b-5, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

According to Tax Commission records, Petitioner did not file his XXXXX individual income taxes until XXXXX. He paid the taxes ($$$$$) in full on XXXXX. Late penalties have previously been waived.

Petitioner is seeking a waiver of the interest assessment in the amount of $$$$$.

Petitioner wrote that he was stationed in Germany with the Army in XXXXX. He remembers sending his XXXXX return to Utah in XXXXX from Germany. Petitioner can only speculate that the return and payment must have been lost.

The Tax Commission notified Petitioner in XXXXX that it did not have a XXXXX return from him. Petitioner later filed and paid the outstanding taxes. The interest amount was calculated from XXXXX to XXXXX ($$$$$).

At Petitioner's request, the Commission provides the following information. Petitioner's account was credited a total of $$$$$ in payments on the year XXXXX. After penalties were waived and interest assessments were recomputed, Petitioner's total amount due for XXXXX was $$$$$ ($$$$$ in taxes and $$$$$ in interest). The Commission has refunded Petitioner the difference of $$$$$.

Petitioner contends that he should not be required to pay the interest amount for three reasons: 1) he recalls that he already paid his XXXXX taxes once before in XXXXX; 2) the Tax Commission took too long to notify him of the situation; and 3) it has taken a long time to straighten this out with the state.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the interest associated with the individual income tax due on the year XXXXX in light of the fact that the state did not have the use of the tax amount due for nearly six years.

In regards to the time lapse between XXXXX and XXXXX, the Commission adds that it did not receive the information on the non-filing from the Internal Revenue Service until XXXXX.

In any case, Utah law allows the Tax Commission to assess taxes "at any time if no return is filed." (Utah Code Ann. '59-10-536(3).)

It is so ordered.

DATED this 2nd day of December, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861-5A-1(p) and Utah Code Ann. '63-46b-14(3)(a).

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