BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
v. :
:
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, :
Respondent. : INFORMAL DECISION
: Appeal No.
87 0505
: Acct. No.
XXXXX
_____________________________________
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 (Respondent) to assess penalty and
interest on withholding tax account No. XXXXX for the second and third quarters
of XXXXX. An Informal Hearing was held
on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Commission. XXXXX
represented the Petitioner. The tax due
for the second quarter of XXXXX amounted to $$$$$. Petitioner paid this tax on XXXXX. Respondent subsequently assessed a penalty of $$$$$ and interest
of $$$$$ as of XXXXX. The tax due for
the third quarter of XXXXX amounted to $$$$$.
Petitioner paid this amount on XXXXX.
Respondent subsequently assessed a penalty of $$$$$ and interest of
$$$$$ as of XXXXX. The total penalty
for these two quarters amounted to $$$$$.
The total interest as of XXXXX amounted to $$$$$. Petitioner requested a waiver of penalty and
interest because the company was waiting for the payment from XXXXX. Petitioner also stated that several clients
have filed bankruptcy, causing Petitioner to lose substantial amounts of money. Petitioner further noted that her husband
has been ill for two and one-half years and that the company only employs the
family. Petitioner stated that she only
draws a salary of $$$$$ per month for four people.
FINDINGS
Petitioner
is required to pay withholding to the Tax Commission on or before the last day
of XXXXX, XXXXX, XXXXX, and January pursuant to Utah Code Ann. 59-14A-44(1) (1953) (new Section
59-10-406(1)). Petitioner failed to
timely file the withholding taxes.
Respondent properly assessed a 5% penalty pursuant to Section
59-14A-89(b). Petitioner had the burden
of proof to establish that Respondent assessed the penalty and interest in
error. Section 59-14A-94 (1953). 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 6 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
Roger O. Tew R.
H. Hansen
Commissioner Chairman
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner