BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2094
UTAH STATE TAX COMMISSION, : 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 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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis