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