86-0035 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,

                                                                                    :

            Petitioner,                                                                     )

                                                                                    :           INFORMAL DECISION

v.                                                                                             )

                                                                                    :

COLLECTION DIVISION OF THE                                      )

UTAH STATE TAX COMMISSION,                                    :           Appeal No. 86-0035

                                                                                    )           Account No. XXXXX

            Respondent.                                                                 :

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held on August 11, XXXXX.  XXXXX, Hearing Officer, heard the matter for the Utah State Tax Commission.  XXXXX represented the Petitioner.

            Petitioner testified that her tax advisor, XXXXX, advised her that if she filed her income tax return on time, but delayed payment of her taxes for less than 60 days, a penalty would not be assessed.  Petitioner subsequently paid her tax liability and the interest on the deficiency. Petitioner requested a waiver of the penalty.

DECISION AND ORDER

            Based on the foregoing facts and the evidence presented, it is the Decision and Order of the Utah State Tax Commission that the penalty assessed by Respondent be sustained.  A taxpayer advised improperly is nevertheless liable for any penalties and interest assessed.  If an improperly advised taxpayer has a cause of action, it is not against the Tax Commission.

            DATED this 2 day of September, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco

Commissioner