86-1853 - Individual Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

COLLECTION DIVISION OF THE                          :           Appeal No. 86 1853

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

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  The Petitioner appeared through his brother.

            The Petitioner states that there was a balance due for his XXXXX income tax year after a credit for the W-2 withholdings.  Prior to the XXXXX filing deadline for the XXXXX year, Petitioner was notified that his employer was going out of business.  After locating him in XXXXX, Florida, took all of his savings including the amount set aside for income taxes to relocate.  Thereafter, the XXXXX income tax return was applied to the outstanding XXXXX balance and the IRS balance for XXXXX.  There still remains due and payable penalties and interest for the XXXXX, of $$$$$ plus accruing interest.  The Petitioner argues that had he not had the misfortune of having to move, all would have been well.

DECISION AND ORDER

            It is the Decision and Order of the Utah State Tax Commission, after reviewing the evidence and arguments of the Petitioner, that the penalty and interest were properly assessed on this account.  The Commission declines to waive the penalties and interest and thereby affirms the penalty and interest assessment.

            DATED this 5 day of March, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner