BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-3140
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 penalty and
interest on individual income tax account No. XXXXX for XXXXX. A telephone conference 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 had set aside money for taxes but that he
loaned this money to a friend to save his friend's home from foreclosure. Petitioner's friend had agreed to pay
Petitioner no later than XXXXX. Petitioner's friend suffers from M.S. and is not
able to work, and has not repaid Petitioner.
Petitioner requests a waiver of the penalty.
FINDINGS
Petitioner
did not file for an extension of time in which to pay the taxes and did not
contact the Tax Commission prior to the statutory due date of the return for
XXXXX.
Respondent
properly assessed penalty pursuant to Utah Code Ann. §59-1-401 (1953). The Tax Commission records indicate that the
taxes were not paid until XXXXX.
Although
the Tax Commission has the power to "waive, reduce, or compromise . . .
" the penalty and interest pursuant to Section 59-1-401(7), the Tax
Commission finds no basis on which to waive the penalty in this matter.
Although Petitioner's actions in coming to the aid of a friend are commendable,
this does not explain Petitioner's failure to contact the Tax Commission prior
to the expiration of the deadline for filing his taxes.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
to deny Petitioner's request for waiver of penalty on individual income tax
account No. XXXXX for XXXXX. The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 2 day of February, 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