BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1074
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. 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 herself.
Petitioner
stated that she was required to retire from her teaching career in XXXXX in
XXXXX on disability because of the onset of blindness. Petitioner sold her home and relocated in
Utah. Petitioner's taxes were
complicated for the tax year XXXXX because of the sale of the home, the receipt
of retirement income, regular income, disability income, and because of moving
expenses. Petitioner had to pay XXXXX
taxes, XXXXX taxes, and federal taxes.
Petitioner retained an accountant to help her with her taxes. The accountant had difficulty finding out
what was and what was not taxable on her disability for blindness. Consequently, Respondent assessed penalty
and interest for failure to timely file and pay the taxes due and owing. Petitioner requests a waiver of the penalty
and interest.
FINDINGS
Respondent
properly assessed the penalty and interest in this matter since the taxes were
not timely filed and paid.
However,
the Tax Commission, in its discretion, hereby waives the penalty. Petitioner had made every effort to comply
with the law but had become delinquent because of an error on the part of her
accountant.
The
assessment of interest in this matter is affirmed. The Tax Commission was denied the use of the money during the
period in question.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that penalty on
individual income tax account No. XXXXX for the tax year XXXXX be waived. The assessment of interest is hereby
affirmed.
The
Collection Division of the Utah State Tax Commission is directed to adjust its
records in accordance with this decision.
DATED
this 26 day of October, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco