BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
AUDITING
DIVISION OF THE : Appeal No. 86 0129
STATE TAX
COMMISSION OF UTAH, ) Account No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Auditing
Division of the Utah State Tax Commission (Respondent) to assess tax, penalty,
and interest on individual income tax account No. XXXXX for the tax years XXXXX
through XXXXX. An Informal Hearing was
held on XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented himself. XXXXX, Compliance
Auditor, represented the Respondent.
Petitioner
disputed the amount of tax, penalty, and interest assessed on his account and
stated that during the period in question he has had custody of his daughter,
he works on construction and has had numerous related expenses, he has interest
on a loan for his home, and he had a casualty loss on his truck. Petitioner
stated that he lost his records and had no documentation to support his claim.
Respondent
prepared an audit for the period in question based in part on a federal audit,
and based in part on W-2 Forms from the various employers for which Petitioner
worked during the period in question.
Petitioner presented copies of the relevant documents at the hearing and
stated that the deficiency including penalty and interest amounted to $$$$$ as
of XXXXX. Respondent stated that
Petitioner has been given advice on numerous occasions that he needed to
document his claims but that nothing was ever forthcoming.
FINDINGS
Petitioner
had the burden of proof to establish that the audit deficiency as prepared by
Respondent was in error. Petitioner
failed to meet this burden of proof.
Absent documentation which would establish that Respondent incorrectly
estimated the amount of tax, penalty, and interest, the Tax Commission finds
the weight of the evidence to be in Respondent's favor.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
Petition for Redetermination be denied.
The
assessment of tax, penalty, and interest by the Auditing Division of the Utah
State Tax Commission is hereby affirmed.
DATED
this 26 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner