BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
:
Petitioner, )
: INFORMAL
DECISION
v. )
:
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 86-0043
) Account
No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on August 14, XXXXX.
XXXXX, Hearing Officer, heard the matter for the Utah State Tax
Commission. XXXXX represented the
Petitioner.
Petitioner
testified that in XXXXX he had a gross income from his business of $$$$$, but
in XXXXX, his gross income was $$$$$.
He said he lived on the income and did not pay the tax until August
because he could not afford to pay.
Petitioner said that by August he was able to save enough money to file
his return and pay his tax obligation.
Petitioner asserted that the penalty assessed by Respondent was
excessive and requested a penalty waiver as he was without intent to defraud. Petitioner admitted, however, that since he
paid the tax late, he should pay the interest.
FINDINGS
1. Utah Code Ann. § 59-14A-89(a) provides for a five percent penalty if the failure
to file is for not more than one month, and an additional five percent penalty
for each additional month or part of month for which the failure to file
continues.
2. The Commission finds that Petitioner was
negligent, but acted without intent to defraud the state.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Respondent
properly assessed the penalty, and that the penalty and interest assessment are
sustained.
DATED
this 7 day of October, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis *
Commissioner Commissioner