BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1572
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 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.
FINDINGS
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
Chairman Commissioner
Joe B. Pacheco G.
Blaine Davis
Commissioner Commissioner