BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0087
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 individual income tax account No. XXXXX for the tax year XXXXX. An Informal Hearing was held on XXXXX, in
the offices of the Utah State Tax Commission.
XXXXX, Hearing Officer, heard the matter for the Commission. XXXXX represented the Petitioner.
The
tax due for the tax year XXXXX was $$$$$.
W-2 withholding amounted to $$$$$, leaving a balance due of $$$$$. The balance was paid on XXXXX. Respondent assessed a late payment penalty of
$$$$$ and a late filing penalty of $$$$$, plus interest on the unpaid balance.
Petitioner
worked in Utah in XXXXX while attending school but left the state in December,
XXXXX. Petitioner was in Europe and
South America until XXXXX. Since W-2's
had not been distributed before Petitioner left, Petitioner did not know if it
was necessary to file a return.
Petitioner filed a return and paid her taxes upon her return in
XXXXX. Petitioner stated that it is
inequitable to assess a $$$$$ penalty on a $$$$$ tax bill.
FINDINGS
Petitioner
had the burden of proof to establish that the Respondent assessed penalty and
interest in error. Petitioner failed to
meet this burden of proof.
A
$$$$$ penalty was not assessed on a $$$$$ tax bill. A $$$$$ penalty was assessed for the $$$$$ late payment, and a
$$$$$ late filing penalty was assessed because the return was not filed
timely. The late filing penalty is
assessed on the basis of noncompliance with the filing deadline and is assessed
regardless of the amount outstanding.
Because
Petitioner worked in Utah during XXXXX, Petitioner had the obligation to
determine if it was necessary to file a return and, if so, to timely file. Petitioner was negligent in not making
provisions to insure that taxes for XXXXX would be timely filed. Absence from Utah does not relieve a
taxpayer of the obligation to pay taxes.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's request
for waiver of penalty on individual income tax account No. XXXXX for the tax
year XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 1 day of December, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner