BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX ) INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0051
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner