BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0917
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 years
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 she filed federal extensions for both the XXXXX tax years and
assumed that Utah would accept the federal extensions. Petitioner stated that she did not have a
booklet or any instructions which would have informed her of the need to file a
State extension. Petitioner objects to
the penalty for XXXXX and objects to the assessment of interest. Petitioner
also did not know that interest would be charged on the account.
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 requirements for
an extension of time in which to file a return are clearly set forth in Utah
Code Ann. §59-14A-62 (1953) (new Section 59-10-516). Petitioner was negligent
in failing to review the statute or to obtain and review an instruction
booklet. Interest was properly assessed
on this account. 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 the individual income tax account
No. XXXXX for the tax years XXXXX be denied.
The assessment of penalty and interest by the Collection Division of the
Utah State Tax Commission is hereby affirmed.
DATED
this 1 September, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT