BEFORE THE UTAH STATE TAX
COMMISSION OF UTAH
_____________________________________________
XXXXX
Petitioner, : INFORMAL HEARING
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1080
STATE TAX
COMMISSION OF UTAH, ) Account 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 an extension request was filed for XXXXX, but that the Petitioner
needed additional time because a number of bank statements and related checks
necessary to complete the return were lost.
Petitioner was unable to obtain copies from the bank in time to file the
return within the extension period. The
duplicate materials were received on XXXXX, whereupon Petitioner immediately filed
the return. Petitioner requests a
waiver of the penalty.
FINDINGS
The
Tax Commission finds that Petitioner was negligent in failing to preserve the
records necessary to file the return for the tax year XXXXX.
Respondent
properly assessed penalty and interest 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.
ABSENT