BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1672
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,
XXXXX, and 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 stated
that her husband died of multiple myeloma on XXXXX, and that he had been ill
for almost three years with this disease.
Petitioner's husband was not capable of doing his income taxes because
of the drugs which he was taking and because of the chemo-therapy
treatments. Petitioner did not realize
that the taxes were not paid until she received a notice from the Tax
Commission. Petitioner paid the taxes
promptly thereafter. The tax due for
XXXXX amounted to $$$$$. Respondent
assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX. The tax due for XXXXX amounted to
$$$$$. Respondent assessed a penalty of
$$$$$ and interest of $$$$$ as of XXXXX.
The tax due for XXXXX amounted to $$$$$. Respondent assessed a penalty of $$$$$ and interest of $$$$$ as
of XXXXX.
FINDINGS
The
death of Petitioner's husband does not justify the failure to timely pay the
taxes. Petitioner had an equal
responsibility with her husband in regards to the payment of taxes. Other provisions might have been made which
would have insured that the taxes were prepared on time. Petitioner had the burden of proof to
establish that Respondent assessed penalty and interest in error. Petitioner did not meet this 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 No. XXXXX
for the tax years XXXXX, XXXXX, and XXXXX be denied. The assessment of penalty and interest by the Collection Division
of the Utah State Tax Commission is hereby affirmed.
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