87-0908 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, : FINDINGS OF FACT,

: CONCLUSIONS OF LAW

v. : AND FINAL DECISION

COLLECTION DIVISION OF THE : Appeal No. 87-0908

UTAH STATE TAX COMMISSION, : Acct. No. XXXXX

Respondent. :

_____________________________________

STATEMENT OF CASE

This is an appeal to a formal hearing from an informal decision rendered by the Utah State Tax Commission on XXXXX, which decision denied Petitioner's request for waiver of penalty on individual income tax account No. XXXXX for the tax years XXXXX. A formal hearing on the above-captioned matter was held on XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner. Petitioner stated that she agreed to the tax and interest but requested a waiver of the penalty.

FINDINGS OF FACT

Petitioner did not present any evidence which would establish why the tax for XXXXX was not paid. XXXXX started work on XXXXX. XXXXX was terminated from his employment at the end of XXXXX. The filing deadlines for XXXXX were XXXXX respectively. Petitioner was not terminated until after both of the filing deadlines had expired.

CONCLUSIONS OF LAW

Respondent properly assessed penalty and interest pursuant to Utah Code Ann. 59-14A-89 (1953). The Tax Commission finds no basis on which to waive the penalty.

FINAL DECISION

Based on the foregoing, the Utah State Tax Commission hereby denies Petitioner's request for waiver of penalty on individual income tax account No. XXXXX for the tax years XXXXX. The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

DATED this 23 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH

R. H. Hansen Roger O. Tew

Chairman Commissioner