BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner