97-1198
MISCELLANEOUS
Signed 11/13/97
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
PETITIONER, )
:
Petitioner, ) ORDER
:
v. ) Appeal No. 97-1198
:
CUSTOMER SERVICE DIVISION ) Account
No. #####
UTAH STATE TAX COMMISSION, :
STATE OF UTAH, )
:
Respondent. ) Tax Type: Miscellaneous Taxes
_____________________________________
STATEMENT
OF CASE
This matter came before the Utah State Tax
Commission for an Initial Hearing pursuant to the provisions of Utah Code Ann. '59-1-502.5, on October 16, 1997. G. Blaine Davis, Administrative Law Judge,
heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONER. Present on the telephone and representing
Respondent was Mr. Gale Francis, Assistant Attorney General. Also present for Respondent were Mr. Brent
Barney, Ms. Julie Halvorson, Ms. Janice Trujillo and Ms. Teri Schneider, from
the Customer Service Division.
This matter was originally scheduled as a
Status Conference. However, based upon
the stipulation of both of the parties, in order to save the Petitioner an
extra trip to the Tax Commission, the matter was converted to an Initial
Hearing.
Petitioner was a Utah resident for the tax
year 1993 and was required to file a 1993 Utah Individual Income Tax Return on
or before April 15, 1994. However,
Petitioner did not file her 1993 tax return until June 27, 1997. The return reflected a refund due because of
withholding tax in excess of the amount of the tax. Respondent has denied such a refund to Petitioner because of the
provisions of Utah Code Ann. '59-10-529.
During 1993, Petitioner was a school teacher
and her husband worked in a position for which he was paid only on a commission
basis. Petitioner provided her husband
with the information needed to prepare a joint tax return, but he never
prepared or filed such a return.
Petitioner and her husband are presently in the
process of obtaining a divorce. When
she hired an attorney to represent her in the divorce, she became aware that
the tax returns had not been filed. She
had received letters from the Tax Commission, but forwarded them unopened to
her husband. She received a certified
letter from the Internal Revenue Service in June, 1997, and upon discussing the
matter with an IRS representative, found out that she could file a return Amarried filing separately,@ which she did not previously understand was
a possibility. She immediately had her
return prepared and filed it as Amarried filing separately.@ She has accordingly requested
that in view of the facts and circumstances, the Commission still give to her
the refund shown to be due on her 1993 income tax return because of her
reliance upon her husband who did not timely get the return filed.
DECISION
AND ORDER
Based upon the foregoing, the Commission
determines that the statute, '59-10-529 specifically prohibits granting a refund when the Petitioner
has not filed a return to claim the refund within three years from the due date
of the return. The return was filed
more than three years after the due date of the return, and there was no
extension granting additional time.
Accordingly, the Petitioner=s request for redetermination and a refund is hereby denied.
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 appeal rights in this matter.
DATED this 13 day of NOVEMBER, 1997.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Richard
B. McKeown
Chairman Commissioner
Joe B. Pacheco Pam Hendrickson
Commissioner Commissioner
^^