87-2094 - Income

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