87-0909 - Income

 

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