BEFORE THE UTAH STATE TAX COMMISSION
: DECISION FROM
v. ) INFORMAL HEARING
AUDIT DIVISION OF THE )
UTAH STATE TAX COMMISSION, : Appeal No. 85-52-0098
STATEMENT OF CASE
This is an appeal from a decision of the Utah State Tax Commission denying a request for waiver of penalty and interest on the Petitioner's XXXXX personal income tax liability. The Utah State Tax Commission designated Roger O. Tew, Commissioner, as the hearing officer for the Informal Hearing held on XXXXX. XXXXX appeared on his own behalf.
A review of the evidence indicates the following undisputed facts:
1. The Petitioner filed a request for filing an extension until XXXXX. However, his XXXXX return was not filed until XXXXX.
2. The Petitioner's check was returned due to insufficient funds and did not clear the Petitioner's credit union until XXXXX.
The Petitioner bases his waiver request on the fact that there was no intention to evade the payment of taxes and corrective action was taken when the matter was brought to his attention.
FINDINGS AND CONCLUSIONS
1. By his own admission, the Petitioner was delinquent in filing and paying his XXXXX taxes.
2. Intent to avoid payment of taxes is irrelevant in determining the imposition of penalty and interest for delinquent filings and payments of tax.
3. The Petitioner presented no additional evidence regarding his XXXXX filing delinquency.
The decision of the Utah State Tax Commission denying the Petitioner's request for waiver of penalty and interest is affirmed.
DATED this 17 day of December, 1985.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K. Buchi Gary C. Cornia
R. H. Hansen Roger O. Tew