BEFORE THE UTAH STATE TAX COMMISSION
: DECISION OF
v. ) INFORMAL HEARING
COLLECTION DIVISION OF THE )
UTAH STATE TAX COMMISSION, : Appeal No. 85-0099
STATEMENT OF CASE
This is an Appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to deny a claim for waiver of penalty and interest on a delinquent individual income tax account of XXXXX (Petitioner).
An Informal Hearing was held on XXXXX, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the matter for the Commission. Based on the evidence and the recommendation of the Hearing Officer, the Commission makes the following determinations:
1. The tax years in question are XXXXX and XXXXX.
2. On XXXXX, Respondent determined a deficiency in Petitioner's individual income tax as follows:
Tax $$$$$ $$$$$
Penalty $$$$$ $$$$$
Interest $$$$$ $$$$$
(Comp. to 6-25-85)
Credits ($$$$$) ($$$$$)
Balance $$$$$ $$$$$
Total Amt. Due as of XXXXX $$$$$
3. Petitioner filed for an extension on his XXXXX tax return from XXXXX to XXXXX. However, Petitioner did not pay until XXXXX, four months after the due date of the extension. Petitioner also filed for an extension on his XXXXX return. Petitioner failed to meet the extension requirements for both of the tax years XXXXX and XXXXX.
4. Petitioner had the burden of proof to explain why the penalty and interest should be waived. Petitioner failed to meet this burden of proof.
DECISION AND ORDER
1. The Commission hereby decides that Petitioner's request for a waiver of penalty and interest is denied.
2. The deficiency determined by Respondent is sustained.
DATED this 21 day of March, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K. Buchi R. H. Hansen
Roger O. Tew Joe B. Pacheco