BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0353
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. David J. Angerhofer, Hearing Officer, heard
the matter for the commission. XXXXX
represented himself.
Petitioner
stated that his employer hired him in XXXXX, and assigned him to Denver. In XXXXX Petitioner was transferred back to Utah. The tax information needed for the tax year
XXXXX followed the change of addresses.
The information was finally received on XXXXX. Petitioner stated that he submitted this information to his
accountant on XXXXX, but the Tax Commission records indicate that the tax was
not paid until XXXXX.
Petitioner
submitted evidence that the Internal Revenue Service reduced the penalty on his
federal income tax for the tax year XXXXX and requests that the Tax Commission
waive the penalty. Petitioner does not
dispute the assessment of the interest.
Respondent
assessed a $$$$$ civil penalty pursuant to Utah Code Ann. § 59-14A-92(1)(1953) and assessed $$$$$ in
penalty pursuant to Section 59-14A-89(a).
The latter penalty accrued at a rate of five percent per month for a
total of four months. The total penalty
assessed is $$$$$. The interest as of
XXXXX, is $$$$$.
Petitioner
failed to file an extension request with the Tax Commission for the tax year
XXXXX and did not justify this omission.
Petitioner's circumstances indicate a need for an extension, but to
receive an extension Petitioner needed to comply with Section 59-14A-62, i.e.,
file and pay 100% of the last year's tax or 80% of the current year's tax. Petitioner failed to do so.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of the penalty on Individual Income Tax 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 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