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