BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2094
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 on
individual income tax account No. XXXXX for XXXXX. A telephone conference 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 $$$$$ of his state tax liability was prepaid through his payroll
deduction. The total tax liability for
XXXXX was $$$$$. Petitioner stated that he had never been late before and that
he thought that his withholding would take care of everything.
FINDINGS
Petitioner
had the burden of proof to establish that penalty and interest were assessed in
error. Petitioner failed to meet this
burden of proof. The Tax Commission
finds no basis on which to waive the penalty.
DECISION AND ORDER
Based
on the foregoing, it is the decision of the Utah State Tax Commission that
Petitioner's request for waiver of penalty on individual income tax account no.
XXXXX for XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 3 day of August, 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