86-1666 - Individual Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

:

Petitioner, :

v. : INFORMAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 86 1666

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. James E. Harward, Hearing Officer, heard the matter for the Commission. XXXXX represented herself. Petitioner asked for a waiver of the penalty and interest because she was unaware that a penalty would be imposed after April 15th. Petitioner moved to Utah from California after graduation from college in XXXXX, and stated that she has had refunds on her returns prior to the tax year in question. XXXXX was the first year in which she was required to pay state taxes. The return was filed on XXXXX, four days late. Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX, on a tax due of $$$$$.

FINDINGS

W-2 withholding for the tax year XXXXX amounted to $$$$$. Respondent properly assessed a 5% per month penalty pursuant to Utah Code Ann. 59-14A-89(a) (1953). Respondent also properly assessed a $$$$$ late filing penalty pursuant to Utah Code Ann. 59-14A-92(1) (1953) since the return was filed beyond the statutory due date. In consideration of the fact that the return was filed only four days late, that Petitioner has no other balances due, and that Petitioner has only recently moved to Utah, the Tax Commission exercises its discretion and waives the penalty and interest in this case.

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 be granted for the tax year XXXXX for individual income tax account No. XXXXX. The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

DATED this 9 day of January, 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