BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-3252
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. 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.
FINDINGS
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner