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