BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0281
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.
James E. Harward, Hearing Officer, heard the matter for the Tax
Commission. XXXXX represented the Petitioner.
XXXXX
testified that he prepared the returns for his daughter, Petitioner, as well as
for his wife and other children. When
XXXXX filed the tax return of Petitioner, XXXXX and XXXXX, Petitioner
accidentally used the schedule on the right hand side of Form TC-40NR to
calculate the amount due when Petitioner should have used the schedule on the
left hand side, the schedule for a single taxpayer.
Respondent
assessed interest but no penalty on XXXXX and XXXXX XXXXX's accounts. Respondent assessed interest and a $$$$$
penalty on Petitioner's account.
Petitioner requests a waiver of the penalty on Account No. XXXXX.
FINDINGS
The
error in the computation of the XXXXX tax for Petitioner was identical to the
error in the computation of tax for XXXXX and XXXXX.
The
additional tax and interest assessed on Petitioner's account was $$$$$ while
the additional tax and interest on XXXXX's account was $$$$$ and the additional
tax and interest on XXXXX's account was $$$$$.
Respondent
did not appear at the hearing, or otherwise justify why Petitioner's account
was assessed a $$$$$ penalty while the other two accounts were not assessed a
penalty even though the amounts due on all three accounts were within $$$$$ of
each other and the errors were identical.
Respondent did not fairly assess a penalty on the Petitioner's account
and no penalty on the other two accounts.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
Account No. XXXXX for the tax year XXXXX be waived.
The
Collection Division of the Utah State Tax Commission is ordered to adjust its
records in accordance with this decision.
DATED
this 7 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner