93-1648

Income

Signed 6/10/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX, )

: FINDINGS OF FACT,

Petitioner, ) CONCLUSIONS OF LAW,

: AND FINAL DECISION

v. )

:

OPERATIONS DIVISION OF THE ) Appeal No. 93-1648

UTAH STATE TAX COMMISSION, :

) Account No. XXXXX

:

Respondent. )

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for a formal hearing on XXXXX. Administrative Law Judge, Gail Reich, Presiding Officer, heard the matter for and on behalf of the Commission. Present, by telephone was Petitioner, XXXXX. Present and representing the Respondent was XXXXX, Assistant Attorney General.

Based upon the evidence and testimony presented at the hearing, the Tax Commission hereby makes its:

FINDINGS OF FACT

1. The tax in question is individual income tax.

2. The tax year in question is XXXXX.

3. The Petitioner overpaid XXXXX income tax in the amount of $$$$$.

4. The Petitioner requested an extension to file his XXXXX income tax. That extension expired in XXXXX of XXXXX.

5. The taxpayer did not file an income tax return for the XXXXX tax year until XXXXX of XXXXX, more than three years after the expiration of the extension he had received.

APPLICABLE LAW

Utah Code Ann. '59-10-529(7) provides:

(a) 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: (i) within three years from the due date of the return, plus the period of any extension of time for filing the return; or (ii) within two years from the date the tax was paid, whichever period is later.

(b) in other instances where a refund or credit of tax which has not been deducted and withheld from income is due, no credit or refund may be allowed or made after three years from the time the tax was paid, unless, before the expiration of period, a claim is filed by the taxpayer or his legal representative.

CONCLUSIONS OF LAW

Based upon the circumstances of the instant case, the Commission finds that the statute of limitations has run, thus disallowing any refund or credit. The Commission finds sufficient cause has not been shown to grant the Petitioner's request for a

refund of income tax overpaid for the XXXXX income tax year. It is so ordered.

DATED this 10th day of June, 1994.

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 a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a) a Petition for Judicial Review in the Supreme Court, or b) beginning July 1, 1994, a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861-1-5A(P) and Utah Code Ann. ''59-1-601(1), 63-46b-13(1), 63-46-14(3)(a).)

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