BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0954
UTAH STATE TAX COMMISSION, : 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 Tax Commission.
XXXXX represented the Petitioner.
Petitioner stated that in XXXXX he paid his Utah State tax liability to
the IRS in error. The IRS notified
Petitioner in XXXXX that an error had occurred. In the meantime Petitioner was assessed penalty and interest by
the Respondent. Petitioner requests
leniency for an honest mistake.
FINDINGS
Respondent
properly assessed the penalty and interest in this matter. Petitioner did not
timely remit payment to the Tax Commission.
In a letter dated XXXXX, Respondent reduced the penalty to $$$$$ from an
original assessment of $$$$$. At a
later date, Respondent apparently increased the penalty to the original
assessment. The Tax Commission hereby
reduces the penalty to $$$$$ based on the correspondence from Respondent to
Petitioner but finds no further basis on which to reduce penalty. Interest was properly assessed on this
account. The Tax Commission was denied
the use of the money during the period in question.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that penalty be reduced to $$$$$.
Interest shall remain as originally assessed. The Collection Division of the Utah State Tax Commission is
hereby ordered to adjust its records in accordance with this decision.
DATED
this 9 day of March, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco