BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1006
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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
Joe B. Pacheco G. Blaine Davis