87-1184 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1184

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 on the above matter 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 the late filing penalty was assessed in error and that he timely filed an extension for the tax year XXXXX.  Petitioner requests waiver of the penalty.

FINDINGS

            Petitioner had the burden of proof to establish that Respondent assessed penalty and interest in error.  Petitioner failed to meet this burden of proof.  Petitioner provided a copy of an extension request but did not establish that the request was timely filed or that the return was timely filed within the extension period.  If it is assumed that the extension request was timely filed, Petitioner would have had until XXXXX in which to file the return.  Tax Commission records indicate that the return was not filed until XXXXX, and that interest was not paid with the return.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on individual 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 22 day of December, 1987.

BY ORDER OF THE UTAH STATE TAX COMMISSION

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner