BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1626
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 (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.
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
Joe B. Pacheco G. Blaine Davis