BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0118
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
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 the 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. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
represented the Petitioner.
Petitioner's
individual income tax return for the tax year XXXXX was due on April 15,
XXXXX. The total tax due and owing was
$$$$$. $$$$$ was prepaid by W-2
withholding and the Petitioner paid an additional $$$$$ on May 14, XXXXX. At that time Petitioner requested the Tax
Commission to instruct the Petitioner on paying the remaining amount. Petitioner did not hear from the Tax
Commission until the Respondent assessed penalty and interest on this account.
Respondent assessed
interest and a penalty of $$$$$ on this account. On December 31, XXXXX,
Petitioner paid $$$$$, which amount represented the remaining taxes plus
interest. Petitioner appealed the
penalty of $$$$$.
FINDINGS
Petitioner
did not properly request an extension of time to file the return or pay the
remaining tax. Petitioner was negligent
in assuming that the Tax Commission would send a payment plan and that the
Petitioner could withhold payment until a plan was received.
Respondent
properly assessed a late filing penalty of 5% per month for five months, for a
total penalty of 25%. Interest on
Petitioner's account was also properly assessed but is not appealed.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the request for
waiver of penalty on account No. XXXXX for the tax year XXXXX be denied.
The
assessment of the Collection Division of the Utah State Tax Commission is
hereby affirmed.
DATED
this 15 day of October of 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