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