BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0973
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. An Informal 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 the state tax return was not timely filed because she had to wait
for the federal refund to arrive.
Normally the federal refund would have arrived in time to pay the state
taxes but Petitioner was not able to obtain a W-2 form from the employer. Petitioner was not aware that she should
have filed for an extension of time in filing the state return. Petitioner immediately paid the taxes as
soon as the federal refund arrived.
FINDINGS
Petitioner
had the burden of proof to establish that Respondent assessed penalty and
interest in error. Petitioner failed to
meet this burden of proof. The Utah
Code sets forth a penalty for late filing when a taxpayer does not timely file
and pay the taxes due and owing. The
Utah also clearly sets forth the option of filing for an extension of time in
which to file and pay the taxes.
Petitioner failed to request an extension in this matter.
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 20 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner