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