BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2096
STATE TAX
COMMISSION OF UTAH, ) 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. A telephone conference hearing was held on
XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer,
represented the Tax Commission. XXXXX
represented the Petitioner.
Petitioner
acknowledged that the income tax return for XXXXX was not timely filed but
requests a waiver on the basis that on or about the time the return was due,
Petitioner was unemployed, his wife had a baby, and he changed his residence. Petitioner stated that he was advised by an
accountant not to file until he could pay the money. Petitioner eventually did pay the taxes with his XXXXX return in
XXXXX but had to take out a loan to do so.
Petitioner stated that he is currently living below the poverty level
and requests leniency.
FINDINGS
Petitioner
had the burden of proof to establish that Respondent assessed the penalty and
interest in error. Petitioner failed to
meet this burden of proof. The return was
in fact filed late. Utah Code Ann.
§59-1-401 (1953) prescribes a penalty for late filing as well as a penalty for
late payment.
DECISION AND ORDER
Based
on the foregoing it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty and interest on individual
income tax account No. XXXXX for the tax year XXXXX be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 13 day of January, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis