BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0632
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on XXXXX as a claim for
damages incurred by Petitioner in the process of appealing a request for a
waiver of penalty and interest on individual income tax account No. XXXXX. G. Blaine Davis, Commissioner, and Joe B.
Pacheco, Commissioner, heard the matter for the Tax Commission. XXXXX appeared representing the Petitioners.
The
Petitioners filed their XXXXX Utah individual income tax return more than a
year late on XXXXX. The balance of the
tax due was $$$$$ and was paid on filing of the return which meant the return
was filed late and the tax was paid late.
The Tax Commission imposed a charge for penalty and interest for late
filing and late payment of the tax due.
The Tax Commission imposed $$$$$ for late filing and $$$$$ for late
payment together with interest for a total of $$$$$. On XXXXX, the Tax Commission issued a Notice of Warrant and
Demand for Payment. On XXXXX, the XXXXX
paid $$$$$ on account for interest.
On
XXXXX the Tax Commission issued a Warrant for the balance of $$$$$ of
delinquent tax and penalties assessed against the Petitioners. Pursuant to the
provisions of Title 59, Chapter 14A, Utah Code Ann., 1953 and, the warrant was
docketed.
On
XXXXX the Salt Lake County Clerk was instructed and authorized by the Tax
Commission to remove the lien of said warrant from the records.
The
Petitioners claim that during XXXXX, and prior to the above Commission action,
a request for waiver of the penalty and interest had been filed and that XXXXX,
an employee of the Tax Commission had told him that the waiver request had been
approved. The Petitioners also claim
that the request and subsequent correspondence have been misplaced from the
file. The file does not contain any
such request or correspondence nor any record that such a request was ever
filed.
On
XXXXX, Petitioners requested a waiver of the penalty and interest which was
approved and the aforementioned withdrawal of warrant was issued to the XXXXX
interest is not contained in the files of the Tax Commission.
Petitioner also did not have any documentation to support his
claim of filing of the waiver request in XXXXX nor any correspondence from the
Tax Commission to indicate the approval of the waiver request.
The
Utah State Tax Commission has subsequently approved the waiver of the penalty
and interest in XXXXX.
The
Utah State Tax Commission is not the proper party to be served for the claim
for damages as the Petitioners' claim against the State and the appeals process
is not the proper forum for such a determination. Accordingly, Petitioners were informed to pursue their claim
through the Utah State Attorney General's office as a claim against the state
or its employees pursuart to the provisions of Utah Code Ann. §63-30-12 (1953).
CONCLUSIONS OF LAW
The
assessment of penalty and interest and the docketing of the warrant were proper
at the time those actions were taken.
The Commission properly exercised its discretion in waiving the penalty
and interest, but it was not required by law to grant such waivers.
The
Petitioners also have the burden of proof to show that any actions of the Tax
Commission or its employees was wrongful, and the Petitioners have not
presented any evidence of any wrongful actions, and thereby they have not
sustained their burden of proof.
The
Tax Commission hereby dismisses this appeal with instruction to the Collection
Division to assist Petitioners with the deletion of the warrant from the Credit
Bureau records. The Petitioners are
further notified that they have a right to proceed in accordance with Utah Code
Ann. §63-30-12 with their claim for damages.
DATED
this 20 day of April, 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