86-0360 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0360

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter was appealed to the Tax Commission principally requesting a waiver of penalty and interest for individual income tax penalty and interest for XXXXX.  An Informal Hearing was scheduled on XXXXX.  Petitioner failed to appear at that date and XXXXX, a letter was sent certified return receipt requested ordering Petitioner to show cause why the petition should not be dismissed for the failure to appear.  Petitioner responded in a letter dated XXXXX, but admitted that there was no good excuse for the failure to appear.  Petitioner just forgot.  Petitioner failed to show cause and has, consequently, lost the right to an oral hearing.  However, the Tax Commission will consider the matter based on the written documentation.

            Petitioner asserted that the XXXXX taxes were paid but had no receipts to support this claim.  When Petitioner tried to refinance the house, Petitioner found that Respondent had filed a judgment against him.  Petitioner asserts that Respondent should have contacted him to resolve the matter and requests a waiver of penalty and interest.

            Respondent assessed a penalty of $$$$$ and associated interest on a tax due of $$$$$ for the tax year XXXXX.  The total penalty and interest due and owing as of XXXXX, is $$$$$.  Respondent's records indicate that Petitioner has a pattern of negligence.  Petitioner still owes penalty and interest for the tax year XXXXX and interest for the tax year XXXXX.

FINDINGS

            Petitioner had the burden of proof to show that Respondent assessed penalty and interest in error.  Petitioner failed to meet this burden of proof.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order that Appeal No. 86 0360 be denied.

            DATED this 12 day of November, 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