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