BEFORE THE STATE TAX COMMISSION OF UTAH
XXXXX ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0051
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, was designated to hear the matter for and in behalf of the Commission. No one appeared at the scheduled time and place for the hearing. After reviewing the file and at the recommendation of the Hearing Office of the Commission makes this decision based on the record contained in the file without dismissal for failure to appear. The Petitioner argues that since he was he was a member of XXXXX during the periods in question that he was under the impression that he did not need to file state income tax returns. After learning of his obligation to file state income tax returns he filed the returns and paid the tax. The Petitioner requests a waiver of the penalties and interests associated with the late filing of the returns. The Petitioner stated "I submitted returns for the enclosed years with a letter attached explaining the circumstances: that I was (am) in XXXXX was under the impression that XXXXX were not required to pay state taxes to State of Utah while residing out of the state on XXXXX. In an attempt to completely clear the record, I went to a great deal of effort to get forms and figure out all back taxes due. Is the State of Utah so wrapped in bureaucracy or so unsensitive that it must still demand these fees from personnel who never even benefitted one cent from even the regular taxes paid in as much as I have never lived in Utah since XXXXX?"
DECISION AND ORDER
Based upon the foregoing the Decision and Order of the Utah State Tax Commission that the penalties for late payment were properly assessed. Under the circumstances the Commission finds no reason upon which it can base a waiver or an abatement of the penalties and interest.
DATED this 26 day of June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis