INDIVIDUAL INCOME

86-0585

Signed 6/26/87

 

 

 

                  BEFORE THE STATE TAX COMMISSION OF UTAH

                   _____________________________________

 

XXXXX,                            )

                                  :

          Petitioner,             )

                                  :    FINDINGS OF FACT,

v.                                )    INFORMAL DECISION

                                  :    AND FINAL DECISION

                                  )

COLLECTION DIVISION OF THE        :    Appeal No. 86 0585

STATE TAX COMMISSION OF UTAH,     )    Acct. No. XXXXX

                                  :

          Respondent.             )

                   _____________________________________

 

                             STATEMENT OF CASE

          This is an appeal to a Formal Hearing from an Informal Decision of the Utah State Tax Commission which denied Petitioner's request for waiver of penalty and interest on individual income tax account No. XXXXX for the tax years XXXXX and XXXXX.  A Formal Hearing was held on April 7, 1987, in the offices of the Utah State Tax Commission.  Jerry E. Larrabee, Tax Appeals Supervisor, and David J. Angerhofer, Hearing Officer, heard the matter for the Commission.  XXXXX represented herself.

          Petitioner requests a waiver of penalty and interest because she is a self‑supporting student and is not working on a full‑time basis.  Petitioner stated that she did not have the money with which to timely pay the taxes, but has subsequently paid the taxes and requests a waiver of penalty and interest.        FINDINGS OF FACT

          For the tax year XXXXX Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX, on a tax due of $$$$$.  For the tax year XXXXX, Respondent assessed a penalty of $$$$$ and interest $$$$$ as of XXXXX, on a tax due of $$$$$.  The tax for both years was subsequently paid on XXXXX, leaving a balance due of $$$$$ in penalty and $$$$$ in interest.

                            CONCLUSIONS OF LAW

          Respondent properly assessed a $$$$$ late filing penalty for each of the tax years in question, pursuant to Utah Code Ann. ? 59‑14A‑92 (1953). Respondent also properly assessed a 5% penalty pursuant to ? 59‑14A‑89(a). Interest was properly assessed pursuant to ? 59‑14A‑87(a).

          Petitioner had the burden of proof to establish that penalty and interest were assessed in error.  Tax Commission Rule A12‑01‑1:7:G [7‑7]. Petitioner failed to meet this burden of proof.

                              FINAL DECISION

          The Utah State Tax Commission hereby denies Petitioner's request for waiver of penalty and interest on individual income tax account No. XXXXX for the tax years XXXXX and XXXXX.

          The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

          DATED this 26 day of June, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                  ABSENT

R.H. Hansen                       Roger O. Tew

Chairman                          Commissioner

 

Joe B. Pacheco                    G. Blaine Davis

Commissioner                      Commissioner

 

NOTICE: It is hereby given that you have 30 days from the date of mailing of this decision to appeal to the Tax Court or the Supreme Court of the State of Utah.

 

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