87-0534 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         )

v.                                                                                 )           INFORMAL DECISION

Collection Division of the                                              )           Appeal No. 87-0534

State Tax Commission of Utah,                                     )           Acct. No. XXXXX

            Respondent.                                                     )

_____________________________________

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 individual income tax account No. XXXXX for XXXXX.  An informal hearing was held on XXXXX, in the offices of the Utah State Tax Commission.  XXXXX, Tax Appeals Supervisor, represented the Commission.  XXXXX represented themselves. Petitioner stated that during the tax year XXXXX, he was separated from his wife although this was not a legal separation.  Petitioner went to XXXXX to work from XXXXX while his wife remained in Utah as a school teacher.  While Petitioner was in XXXXX he did not register to vote because he is a XXXXX citizen and did not register his car in XXXXX.  Petitioner returned to Utah because of a reduction in force and became a student at XXXXX.  Petitioner filed a part year resident individual income tax return, form TC-40NR for XXXXX.  Petitioner stated that he did not intend to escape taxes but thought that this was the proper form to use.  Respondent assessed a penalty of $$$$$ and associated interest.  The penalty was subsequently reduced to $$$$$ on XXXXX.

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.  The Commission finds no basis on which to further reduce the penalty. Interest was properly assessed in this matter.  The Tax Commission was denied the use of the money during the period of delinquency.

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 on individual income tax account No. XXXXX for XXXXX be denied.  The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this 2 day of September, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

ABSENT

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner                                                               Commissioner