BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1572
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 to assess penalty on withholding tax account No. XXXXX for XXXXX. An Informal Hearing was held on XXXXX, in the office, of the Utah. David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission. XXXXX represented the Petitioner.
Petitioner stated that he did not owe any withholding tax for the period in question and that he, therefore, did not file a return. Petitioner stated that this was a simple oversight and that it is difficult to keep up with the rules and regulations. Petitioner requests a waiver of the penalty.
Petitioner had the burden of proof to establish that Respondent assessed the penalty in error. Petitioner failed to meet this burden of proof. The return was, in fact, filed late.
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 on withholding tax account No. XXXXX for XXXXX be denied. The Petitioner was required by law to file a return even though no business was transacted. Petitioner failed to do so.
The assessment of penalty by the Collection Division of the Utah State Tax Commission is hereby affirmed.
DATED this 8 day of January, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis