86-0493 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0493

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.

            The tax due and owing for the tax year XXXXX was $$$$$.  Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX.  The balance owing as of XXXXX, was $$$$$.

            Petitioner stated that he had financial difficulties in XXXXX because of a divorce and because of the non-payment of the contractor who Petitioner had to sue in court.  Petitioner requests a waiver of penalty and interest.

FINDINGS

            Petitioner had the burden of proof to establish that the Respondent assessed penalty and interest in error.  Petitioner did not meet this burden of proof.

            Both the divorce and the difficulties with the contractor occurred after the due date of XXXXX and are not justification for failure to pay on this date.

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 for the tax year XXXXX be denied.

            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