BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
v. :
COLLECTION
DIVISION OF THE : INFORMAL DECISION
UTAH STATE TAX COMMISSION, : Appeal
No. 87-1165
Respondent. : Acct. No. XXXXX
_____________________________________
STATEMENT OF CASE
An
informal decision was rendered by the Utah State Tax Commission on XXXXX for
the tax years XXXXX; which decision denied Petitioner's request for waiver of
penalty and interest on account No. XXXXX.
Petitioner appealed to a formal hearing for the tax years XXXXX. A formal hearing was held on XXXXX in the
offices of the Utah State Tax Commission.
David J. Angerhofer, Hearing Officer, heard the matter for the Tax
Commission. XXXXX represented
themselves. During the course of the
hearing Petitioner stated that the only issue is the penalty and interest for
XXXXX. Petitioner no longer disputed
the penalty and interest for XXXXX.
Since the years XXXXX are no longer at issue, and since an appeal for
the tax year XXXXX has not previously been before the Tax Commission, the Tax
Commission hereby converts this hearing to an informal hearing for the purpose
of determining the applicability of the penalty and interest for the tax year
XXXXX. Petitioner stated that he has attempted
to cooperate with the Tax Commission regarding the delinquency. XXXXX was a bad year for Petitioner. Petitioner set forth the same reasons as
stated in the informal decision for the tax years XXXXX, dated XXXXX as to why
he was in financial difficulty. Petitioner became delinquent in his tax
payments because of serious health problems, including heart attacks. Petitioner sold a large home, bought a
smaller home, and subsequently lost the
smaller home. Consequently, Petitioner
lost the tax exemption on the sale of the larger home. Petitioner stated that taxes for XXXXX
became delinquent because the Tax Commission agent applied payments for XXXXX
backwards the prior delinquent years.
Petitioner requests a waiver of the penalty and interest.
FINDINGS
Penalty
and interest were properly assessed for the tax year XXXXX since Petitioner did
not timely remit the taxes. However,
because there was an apparent misunderstanding as to the application of
payments, the Tax Commission hereby waives the penalty. Interest shall remain as originally
assessed. The Tax Commission was denied
the use of the money during the period of delinquency.
DECISION AND ORDER
Based
on the foregoing, 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. Interest shall remain as
originally assessed. The Collection
Division of the Utah State Tax Commission is hereby ordered to adjust its
records in accordance with this decision.
DATED
this 25 day of August, 1988.