BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0909
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 the tax year
XXXXX. A telephone conference 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. Petitioner
stated that he moved from Utah to XXXXX in XXXXX. He did not have Utah part year resident forms when he moved to
Washington, and could not get the forms there.
On XXXXX, Petitioner sent a certified letter to his Utah accountant
requesting a XXXXX part year resident income tax return for Utah. The accountant did not sent the Petitioner
the part year resident form until XXXXX.
Petitioner did not file an extension and did not file the return until
XXXXX.
Respondent
assessed a penalty of $$$$$ and associated interest on a tax due of $$$$$ for
the tax year XXXXX. The balance due as
of XXXXX, amounted to $$$$$.
FINDINGS
Petitioner
had the burden of proof to establish that Respondent assessed the penalty and
interest in error. Petitioner failed to
meet this burden of proof. Petitioner
did not reasonably wait until XXXXX, to file his taxes.
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 the tax year XXXXX be denied.
The assessment of penalty and interest by the Collection Division of the
Utah State Tax Commission is hereby affirmed.
DATED
this 7 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner