BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2142
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 withholding tax account No. XXXXX for the first quarter of
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 the Petitioner.
Petitioner
stated that his wife normally handles the taxes for the business. For the period in question the return was
filed late because Petitioner's wife was ill.
Petitioner stated that he was unaware of the late filing penalty. He will file all the returns in a timely
fashion in the future. Petitioner requests a waiver of the penalty.
FINDINGS
Petitioner
had the burden of proof to establish that the penalty was assessed in
error. Petitioner failed to meet this
burden of proof. The return was, in
fact, filed late. The Commission finds
no basis on which to waive the penalty.
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 on withholding tax account No.
XXXXX for the first quarter of XXXXX be denied.
The
assessment of penalty by the Collection Division of the Utah State Tax
Commission is hereby affirmed.
DATED
this 2 day of February, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner