97-1251
MISCELLANEOUS
Signed 11/24/97
BEFORE
THE UTAH STATE TAX COMMISSION
____________________________________
PETITIONER, )
:
Petitioner, ) ORDER
:
v. ) Appeal No. 97-1251
:
CUSTOMER SERVICE DIVISION OF ) 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 were NAMES. 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, this matter was converted to an Initial
Hearing.
Petitioner did not file her 1989, 1990, and
1991 tax returns until April 3, 1997.
At the time the returns were due, Petitioner was married and provided
the information to her husband to file the tax returns, which he failed to do.
After Petitioner was divorced, she found out
the tax returns for those years had not been filed, so she had them prepared
and filed. However, the returns were
filed more than three years after the due date, and showed a refund due because
the withholding tax was in excess of the amount of the tax. Respondent has denied payment of the refunds
because of the provisions of Utah Code Ann. '59-10-529.
Petitioner has now filed returns for those
years with the Internal Revenue Service, and refunds were allowed for 1992 and
1993, even though they were filed more than three years after the due date for
the return. Petitioner says she filed
her returns as soon as she realized they were not filed.
Petitioner also requests that the amounts be
applied toward her 1992 tax liability, even if the money cannot be refunded to
her.
DECISION
AND ORDER
Based upon the foregoing, the Commission
finds that the statute precludes the granting of either a refund or a credit
for time periods for which the tax returns were not filed within three years
from the date of the due date. The
request of Petitioner is therefore precluded by the law.
Petitioner=s request for refund, or in the alternative for application to other
tax liabilities 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 24 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
^^