86-0129 - Income

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