BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0061
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 the tax years XXXXX and
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 he was given the wrong information by an individual who told him
that he had a year from the filing deadlines of each of the tax years in which
to pay the taxes without penalty.
Petitioner did not recall the name or position of that individual. Petitioner stated that he did not receive a
notice of delinquent taxes for the tax year XXXXX until one year after the
XXXXX tax was due. By this time,
Petitioner had become delinquent for the tax year XXXXX.
FINDINGS
Respondent
properly assessed penalty and interest for each of the tax years in
question. The Tax Commission finds no
basis on which to abate the penalty or interest.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that Petitioner's appeal be denied.
The
assessment of penalty and interest by the Collection Division of the Utah State
Tax Commission is hereby affirmed.
DATED
this 26 day of August, 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