86-1672 - Individual Income

 

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