87-2311 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-2311

            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 a late filing and a late payment penalty on individual income tax account No. XXXXX for the tax year 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 himself.  Petitioner stated that he is a self supporting student and that he did not have the money to pay the tax when it was due.  Petitioner stated that in the past he would wait until he did have funds and then would pay interest.  This year he learned of the penalty, filed the return by approximately XXXXX and paid the tax at a later date.  Petitioner stated that he does not have the money and requests a waiver of the penalty.

FINDINGS

            Penalty was properly assessed on the account.  The return was not timely filed nor were the taxes timely paid.  The Tax commission finds no basis on which to waive the penalty.

DECISION AND ORDER

            Based on the foregoing, it is he Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty on individual income tax account No. XXXXX for the tax year XXXXX be denied.  The assessment of penalty by the Collection Division of the Utah State Tax Commission is hereby affirmed.

            DATED this 5 day of May, 1988.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner                                                               Commissioner