BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2343
STATE TAX
COMMISSION OF UTAH, ) 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 individual income tax account No. XXXXX for XXXXX. An informal hearing on the above-captioned
matter 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 taxes due for XXXXX amounted to $$$$$ and that W2
withholding amounted to $$$$$. An
additional tax of $$$$$ was due.
Petitioner filed for XXXXX on XXXXX.
Petitioner stated that he did not file sooner because he used the state
as a forced savings program. Petitioner
did get a refund from the federal government for XXXXX and estimated that he
would get $$$$$ back from the state of Utah for XXXXX. When Petitioner did file in XXXXX he found
out that he owed the additional tax of $$$$$, but he noted that this was only a
%%%%% underpayment. Petitioner stated
that the $100 penalty was excessive and requested a waiver of the penalty and
interest.
FINDINGS
Petitioner
had a statutory obligation to file his XXXXX individual income tax by
XXXXX. Respondent properly assessed a
$50 late filing penalty and a $50 late payment penalty pursuant to Utah Code
Ann. §59-1-401 (1953). However, because
the underpayment was less than %%%%%, the Tax Commission finds sufficient cause
to waive the penalty and interest.
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 and interest on individual
income tax account No. XXXXX for the tax year XXXXX be Granted. The Collection Division of the Utah State
Tax Commission is hereby ordered to adjust its records in accordance with this
decision.
DATED
this 27 day of June, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco