Tax Type
Individual Income Tax
Description
Gift Tax
Topic
Basis of Tax
Collection of Tax
Date Issued
10-18-1982
October 18, 1982
Re: 58-1118 Application/Interest on 1975 Gift Tax
Dear **************
This responds to your letter of October 5, 1982, petitioning on behalf of ***** taxpayer, for an abatement of the $**** in interest that has accrued on a supplemental assessment of $ ****** in gift tax for the 1975 calendar year. We denied your request for an abatement of the gift tax by letter of September 17, 1982.
We find no inequity in holding the taxpayer liable for the interest that has accrued. Your application for correction is hereby denied. ****** check numbered *****offered in payment of the tax only, is enclosed. Full payment of the tax and interest should now be made.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner