BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0335
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 Account No. XXXXX for the calendar year XXXXX. XXXXX (Petitioner) c/o XXXXX waived its
right to an oral hearing. Therefore, the Commission decides this matter based
on the pleadings before it.
Petitioner
paid the tax of $$$$$ for the tax year XXXXX on XXXXX. Respondent assessed a penalty of $$$$$ and
interest of $$$$$ on this account for a total of $$$$$.
On
XXXXX, Petitioner filed a Petition for Chapter 11 Bankruptcy with the U.S. Bankruptcy court in XXXXX, Alaska. The bankruptcy court confirmed Petitioner's
plan of reorganization in XXXXX.
Petitioner stated that a 72 month payment plan was agreed upon with
representatives of the Internal Revenue Service and the Department of Revenue
for the State of Alaska. Both the IRS and the Alaska Department of Revenue
agreed that penalty should not be assessed and that interest should be assessed
only from XXXXX, the effective date of the plan. Petitioner requests that the Tax Commission also waive the
penalty and assess interest only from XXXXX.
Petitioner
had the burden of proof to show that the penalty and interest as assessed by
Respondent was in error. Petitioner did
not meet this burden of proof.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that the request for
waiver of penalty and interest on Account No. XXXXX for the tax year, XXXXX, be
denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
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