BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, )
: DECISION
OF
v. ) INFORMAL HEARING
:
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 85-0099
)
Respondent. :
_____________________________________
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:
1982 1983
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.
ABSTAINED
Mark K.
Buchi R.
H. Hansen
Chairman Commissioner
Roger O. Tew Joe
B. Pacheco
Commissioner Commissioner