BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. )
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0429
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 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 his present wife was responsible for the payment of various bills
and had other responsibilities including the filing of state income tax
returns. Due to circumstances during
the tax years in question, including Petitioner's court battle with his ex-wife
over the custody of the children, a requirement of medication for a child of
his present wife, and a football injury to another child, there was such stress
on his wife that she had a nervous breakdown.
Petitioner stated that his wife had given up and had stopped taking care
of the bills. Petitioner's CPA had
timely prepared the tax return, but Petitioner's wife did not file it. Petitioner further stated that problems were
caused due to the fact that Petitioner is a member of the Utah National Guard,
and that the Federal Government does not withhold state income tax for weekend
drill pay. The withholding had to be
estimated for XXXXX and XXXXX.
A
tax of $$$$$ was due for the tax year XXXXX.
Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of
XXXXX.
A
tax of $$$$$ was due for the tax year XXXXX.
Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of
XXXXX.
FINDINGS
Petitioner
arranged a payment schedule with the Tax Commission of $$$$$ per month and has
complied with this payment agreement.
Petitioner
had the burden of proof to establish that Respondent assessed penalty and
interest in error. While Petitioner's
circumstances are regrettable, they do not justify the failure to file income
taxes. Petitioner was responsible for
the filing of the taxes, and the fact that his wife failed to file them due to
her illness does not relieve Petitioner of the burden of timely filing. Petitioner failed to shift the burden of
proof.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest on individual income tax account No.
XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 20 day of November, 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