BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0696
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission reconsideration of a Commission
decision denying a request for waiver of interest assessments on Petitioner's
XXXXX income tax return. Pursuant to
Utah Code Ann. §63-46b-5(1)(b) no hearing was held. A review of the Petitioner's file served as the evidentiary basis
for this decision.
Petitioner,
XXXXX, filed an income tax return for XXXXX, but failed to remit the tax with
the return. Petitioner was a serviceman
in active military duty stationed at XXXXX.
Petitioner asserts that he had applied for XXXXX residency and did not
consider himself a resident of Utah for tax purposes. Petitioner was notified in XXXXX of the delinquency and has since
paid the tax due. Petitioner now
requests a waiver of all penalty and interest.
FINDINGS
Although
Petitioner asserts that he did not consider himself a Utah resident in XXXXX
for tax purposes, Petitioner did file a Utah non-resident income tax return for
that year. A review of Petitioner's
file reveals that the Petitioner's W-2, dated XXXXX, specifies Utah as the
resident state. Petitioner signed the return indicating he knew the tax was
due, but failed to remit the tax with the return. Utah Code Ann. § 59-14a-87 (1974) provides that interest at the
rate of 1% per month may be assessed on all unpaid taxes. Petitioner's failure
to remit the tax due denied the state of Utah the use of monies rightfully due
it. Therefore, interest assessments are
valid and appropriate.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Commission that the
request for waiver of penalty be granted and request for waiver of interest be
denied.
DATED
this 18 day of October, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner