87-1712 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-1712

            UTAH STATE TAX COMMISSION,            :           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 Tax Commission.  XXXXX represented himself.

            Petitioner stated that he moved from XXXXX to XXXXX, Utah in XXXXX.  Prior to XXXXX the Petitioner sought the services of the accounting firm of XXXXX in XXXXX.  Petitioner's accountant told Petitioner that Petitioner need not prepare a XXXXX Utah return because Petitioner moved to Utah in XXXXX.  Petitioner relied upon the advice of his accountant.  Petitioner noted that he is legally blind and is not in a position to study the Utah statutes on his own.  Petitioner requests a waiver of the penalty and interest.

FINDINGS

            The Tax Commission finds that Petitioner's reliance upon the accounting firm's advice was reasonable.  Petitioner has established sufficient cause to waive the penalty.  Interest, however, shall remain as originally assessed.  The Tax Commission was denied the use of the money during the period of delinquency.

DECISION AND ORDER

            Based on the foregoing, it is the decision and order of the Utah State Tax Commission that penalty on individual income tax account No. XXXXX for the tax year XXXXX be waived.  Interest shall remain as originally assessed.

            The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.

            DATED this 3 day of August, 1988.

BY ORDER OF THE STATE TAX COMMISSION UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner