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