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