BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2021
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 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
themselves.
Petitioner
stated that when he filed his amended tax returns for the tax years in question
XXXXX was the agent who helped him. The
tax for the three years amounted to $$$$$.
The total as of XXXXX, including penalty and interest amounted to
$$$$$. XXXXX told Petitioner that if he
got two refusals from loan companies then Petitioner could get a payment plan
from the state. According to Petitioner
XXXXX supervisor told Petitioner that if Petitioner paid the tax in full by
XXXXX, then the penalty and interest would be waived. The loan took longer than Petitioner had planned and was approved
on XXXXX. Petitioner then paid the Tax
Commission $$$$$ on XXXXX, the full amount of the tax. Petitioner stated that he had kept XXXXX
advised as to the nature of the loan proceedings prior to the XXXXX
deadline. The penalty was subsequently
waived and Petitioner requests a waiver of the interest based on a good faith
effort to comply with the agreement to pay the tax by XXXXX.
FINDINGS
Tax
Commission agents do not have the authority to waive the penalty and
interest. This is a decision which the
Tax Commissioners must make. The agents
may recommend a waiver of penalty and interest but that is all. If an agent or a supervisor told Petitioner
that penalty and interest would be waived this was an error.
However
it is apparent that a misunderstanding occurred. Petitioner made a good faith effort to pay the liability in full
by XXXXX, even though the installment agreement only required an $$$$$ per
month payment.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to grant Petitioner's request for waiver of the interest.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjust its records in accordance with this decision.
DATED
this 23 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner