86-0045 - Income

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