87-2341 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          :           Appeal No. 87-2341

            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 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 the tax return for XXXXX was the first return he ever filed.  Petitioner was helped by his brother who is an accountant. Petitioner was entitled to a refund when he filed his federal return and thought that this refund could be used for his state taxes.  Petitioner thought that the state would automatically deduct state taxes from the refund forthcoming from the IRS.  Petitioner stated that this was an oversight and that it was not intentional.  Petitioner has paid the taxes and interest and requests a waiver of the penalty.

FINDINGS

            Petitioner had the obligation to determine the correct procedure and to insure that his taxes would be timely filed and paid.  The Tax 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 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 9 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