87-1583 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1583

            UTAH STATE TAX COMMISSION,            :           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX appeared.

            The XXXXX income tax form was properly filed as a married filing separately.  The Petitioner (XXXXX) was in the process of getting a divorce and was unmarried for approximately XXXXX of the XXXXX tax year.  The return that was properly filed indicated a tax due of approximately $$$$$.  Shortly after filing the return, the Petitioner filed a Chapter 13 bankruptcy and included the Tax Commission as a creditor.  The Tax Commission did not file a claim in the bankruptcy.  In XXXXX, the Petitioner received a discharge in bankruptcy after paying all of the allowed claims pursuant to the Chapter 13 Plan.  In XXXXX, a letter from Utah State Tax Commission addressed to the ex-husband was delivered to the Petitioner.  The Petitioner was curious as to why letter from the Tax Commission were being sent to her exhusband and opened it and discovered that the taxes had not been paid and penalties and interest had been assessed.  After numerous attempts to reconcile the account, the Petitioner ultimately paid the tax and interest due and requests a waiver of the penalty.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty assessed in this matter is hereby waived.

            DATED this 2 day of February, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH

R. H. Hanse