BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
: AMENDED
INFORMAL
v. ) DECISION
:
COLLECTION
DIVISION, STATE )
TAX COMMISSION
OF UTAH, : Appeal No. 86 0382
) Acct. No.
XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX. James
E. Harward and XXXXX, Hearing Officers, heard the matter for the Tax
Commission. The Petitioners represented themselves, the Collection Division was
not represented.
XXXXX,
Petitioner, was married during the tax year ending XXXXX. After her marriage, she and her husband
moved to California. XXXXX's accountant, filed tax returns in California and
mistakenly included all of XXXXX's income on the California returns.
Petitioners request a waiver of the penalties and interest, for failing to file
Utah State Income Tax returns.
Utah
Code Ann. § 59-10-22 (3)(1953) provides that any person required to pay Utah
sale, use, or withholding taxes, who willfully fails to collect the taxes,
fails to truthfully account for or pay the taxes, or willfully attempts to
evade or defeat the taxes will be liable for a penalty.
Utah
Code Ann. § 59-10-22 (5) (1953) provides that the Tax Commission shall assess a
penalty when it determines that a person is liable for a penalty in accordance
with subsection (3).
Utah
Code Ann. § 59-10-22 (7)(1953) allows a person against whom a penalty has been
assessed to petition the State Tax Commission for a hearing. Subsection (9)
provides that in any hearing the Tax Commission "shall consider any
inference and evidence that a person has willfully failed to collect,
truthfully account for, or pay over any sales, use, or withholding tax imposed
by Utah Law." The Commission finds
that although Petitioners are guilty of failing to file and pay Utah State
Income Tax, their failure was not willful. Furthermore, they presented evidence
that they tried to truthfully account for and pay the withholding tax imposed
by law.
DECISION AND ORDER
Based
on the facts, the written documentation provided, and the evidence presented at
the hearing, it is the Decision of the Utah State Tax Commission that the
penalty was properly assessed. The
Commission declines to exercise its discretionary authority to reduce or waive
that penalty.
DATED
this 17 day of September, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner