BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-1182
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 years
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 himself. Petitioner stated
that he relocated his law office in XXXXX and that in XXXXX he subsequently
relocated his office within the new building.
In XXXXX he relocated his residence.
During these moves Petitioner lost the records dealing with certain real
properties and was unable to file returns for the periods in question. Petitioner paid an estimated tax each year
but this was not sufficient to cover the liability. Petitioner later found the records, and an accounting firm
prepared the taxes and filed returns for the periods in question. Petitioner stated that the Internal Revenue
Service waived its penalties and requests that the Tax Commission do the same.
FINDINGS
The
Utah State Tax Commission finds that Petitioner was negligent in failing to
properly manage his records during the periods in question. Respondent correctly 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 on individual income tax account No. XXXXX for
the tax years 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