BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1626
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. An informal hearing 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 herself.
Petitioner
filed the XXXXX return late on XXXXX.
Petitioner stated that she paid the late charge when she was first
notified of the past due penalties.
Petitioner requested a waiver on XXXXX.
Petitioner stated that although the penalty and interest was paid on
XXXXX, interest continues to accrue.
Petitioner has talked to several people at the Tax Commission but has
been unable to resolve the matter.
FINDINGS
Tax
Commission records indicate that the tax due for XXXXX amounted to $$$$$. The return was filed on XXXXX along with a
payment of $$$$$. W-2 withholding
amounted $$$$$. Respondent assessed a
penalty of $$$$$ and interest of $$$$$ for a balance due of $$$$$ as of
XXXXX. On XXXXX Respondent sent a
notice and request for payment which assessed an additional $$$$$ in penalty
and an additional $$$$$ in interest for a total balance due of $$$$$. Petitioner made a payment on XXXXX, in the
amount of $$$$$ leaving a balance due of $$$$$. No further payments are indicated on Tax Commission records.
Interest
has continued to accrue on the account because of the outstanding balance. Payments are applied first to penalty then
to interest then to tax. The Tax
Commission finds that penalty and interest have been properly assessed in this
matter.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioners request for waiver of penalty and interest on individual
income 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 4 day of February, 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