BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0291
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 years XXXXX
through XXXXX. XXXXX (Petitioner) waived
the right to an oral hearing, therefore, the Commission decides this matter
based on the pleadings before it.
Petitioner
is a Nevada resident with an interest in a Utah partnership. On XXXXX, Petitioner received a letter from
the Utah State Tax Commission stating that Petitioner had not filed a Utah
State Tax Return for the tax year XXXXX.
After examining his records, Petitioner determined that a non-resident
tax return was necessary for the tax years XXXXX, XXXXX, XXXXX and XXXXX as
well as for the tax year XXXXX. On
XXXXX, Petitioner paid tax and interest for all five tax years.
On
XXXXX, Respondent sent Petitioner a Notice and Demand for penalty and interest
for all five tax years. Petitioner
requests a waiver of the penalty and requests that interest be computed only to
XXXXX, the date that Petitioner paid the tax and interest for the five tax
years. Since Petitioner notified the
Tax Commission of the fact that tax had not been paid for the tax years XXXXX,
XXXXX, XXXXX and XXXXX, and did not wait for a notice from the Tax Commission
before paying the taxes, and since the Petitioner promptly paid tax and
interest for all five tax years, the Commission hereby reduces the penalty from
$$$$$ to $$$$$.
Since
any payment from a taxpayer is applied first to penalty then to interest then
to the tax, interest is computed to the date that tax liability is satisfied in
full.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the total penalty
on individual income tax Account No. XXXXX be reduced to $$$$$ for the tax
years XXXXX through XXXXX.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 15 day of October, 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