BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
Collection Division of the :
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. : Appeal No. 87-0115
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 to assess penalty and interest on individual income tax account No. XXXXX for the tax years XXXXX. A telephone conference hearing was held on XXXXX. XXXXX, Hearing Officer, heard the matter for the Commission. XXXXX represented herself. Petitioner stated that she was not a resident of Utah but was going to school in Utah during the tax periods in question. Petitioner stated that she did not have state income tax in her home state of XXXXX and that she did not realize that she needed to file in Utah. Once the Petitioner learned of this responsibility she went to great lengths to comply with the requirements. Petitioner requests a waiver of the penalties.
Petitioner had the burden of proof to establish that penalty and interest were assessed in error. Petitioner failed to 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 be denied. The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.
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