BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0045
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
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 assess penalty and
interest on Account No. XXXXX for the tax year XXXXX.
Petitioner
currently resides in XXXXX, XXXXX and it is impractical for him to travel to
Utah for the hearing. Therefore, the
Commission decides this matter based on the pleadings before it.
Petitioner
asserts that he mailed in an extension request for the XXXXX tax year by April
15, XXXXX. Respondent has no record of
an extension request other than the request which the Petitioner included with
his return for the tax year XXXXX, which return was filed late.
Petitioner
had the burden of proof to show that the penalty and interest as assessed by
Respondent were assessed in error.
Petitioner failed to meet this burden of proof.
DECISION AND ORDER
The
Utah State Tax Commission hereby denies the request for waiver of penalty and
interest on account No. XXXXX for the tax year XXXXX.
The
assessment by the Collection Division of the Utah State Tax Commission is
hereby sustained.
DATED
this 3 day September of 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco
Commissioner