BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
:
Petitioner, )
: DECISION
FROM
v. ) INFORMAL HEARING
:
AUDIT DIVISION
OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 85-52-0098
)
Respondent. :
_____________________________________
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.
DECISION
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
Chairman Commissioner
R. H. Hansen Roger
O. Tew
Commissioner Commissioner