BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0425
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,
XXXXX and 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 the Petitioner.
Petitioner
stated that he is not a Utah resident, that he was not a Utah resident during
the tax years in question, and that he has not been a Utah resident for many
years. Petitioner stated that he was
not aware that taxable activity related to real property is reportable not only
in the state of residence but also in the state where the real property is
located. Petitioner requested a waiver
of penalty based on reasonable cause asserting that "reliance on lack of
notice from a tax preparer or attorney should be considered as reasonable
cause." Petitioner stated that
because of the nature of his business, he is required to move around frequently
and that correspondence is consequently delayed.
Petitioner
requests a waiver of the $$$$$ per year late filing penalty, asserting that
this penalty has never been assessed in the past to individuals. Petitioner requests a waiver of the other
penalty, asserting that the Tax Commission has been lenient in the past for
first time offenders.
The
tax due for the tax year XXXXX was $$$$$.
Respondent assessed a penalty of $$$$$ and interest of $$$$$.
The
tax due for the tax year XXXXX was $$$$$.
Respondent assessed a penalty of $$$$$ and interest of $$$$$.
The
tax due for the tax year 1984 was $$$$$.
Respondent assessed a penalty of $$$$$ and
interest of $$$$$.
FINDINGS
Petitioner
had the burden of proof to show that he was assessed a penalty and interest in
error. Petitioner failed to meet this
burden of proof. Petitioner did not establish that the late filing was due to
reasonable cause.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty on individual income tax account No. XXXXX for
the tax years XXXXX, XXXXX and XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
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