BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0061
UTAH STATE TAX COMMISSION, : 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 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.
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
Joe B. Pacheco G. Blaine Davis