BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1006
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 corporation tax account No. XXXXX for the fiscal year ending XXXXX. An Informal Hearing was scheduled for XXXXX,
but Petitioner waived his right to an oral hearing. Therefore, the Commission renders a decision based on the
materials in the file. Petitioner
stated in a letter dated XXXXX, that he was hospitalized on or about the time
the return was due and was unable to take care of business during this time.
Petitioner stated that he paid the tax within days of his release from the
hospital. Petitioner did not state why
he did not authorize someone else to file his taxes for him.
FINDINGS
Petitioner
failed to meet his burden of proof to establish that penalty and interest were
assessed in error. Petitioner should
have delegated the responsibility of filing the return to another during the
period he was in the hospital given that he was unable to take care of
business. Petitioner was negligent in
failing to do so.
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 corporation tax account No. XXXXX
for the fiscal year ending XXXXX, be denied.
The assessment of penalty and interest by the Collection Division of the
Utah State Tax Commission is hereby affirmed.
DATED
this 11 day of December, 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