BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0045
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco