BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-3252
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 got married in XXXXX and that his wife was responsible for the books. She failed to remit the tax for XXXXX. Petitioner did not become aware until XXXXX that he owned any money for XXXXX. Petitioner moved from XXXXX to XXXXX in XXXXX. Petitioner's mother then rented the home which Petitioner previously lived in while residing in XXXXX. In XXXXX the tenants moved out and the Petitioner's mother discovered the notices of Petitioner's XXXXX tax delinquency in the house. Petitioner stated that he was faithful in remitting a monthly payment until the XXXXX taxes were paid and requests a waiver of the penalty and interest.
The Tax Commission finds no basis on which to waive the penalty or interest in this matter. Petitioner has not established that it was reasonable that he failed to notice that his wife did not timely file and pay taxes for XXXXX. The Tax Commission finds that Petitioner was negligent in failing to file a forwarding address with the post office.
Interest was properly assessed. The Tax Commission was denied the use of the money during the period of delinquency.
DECISION AND ORDER
Based on the foregoing, The Utah State Tax Commission hereby denies Petitioner's request for waiver of penalty and interest 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 1 day of November, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis