BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
:
Petitioner, )
: INFORMAL
DECISION
V. )
:
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 86-0063
)
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission on or about February 10,
XXXXX, whereby the Petitioner requested a review of the denial of the request
for waiver for late filing civil penalty in the amount $$$$$. The review to the Appeal Section was made
without requesting a hearing.
The
Petitioner states that it applied for and obtained a timely extension for
filing the subject return. The extension
was to April 15, XXXXX. In conjunction with the extension for time for filing,
the Petitioner submitted a payment of minimum tax due of $$$$$. The Utah State Tax Return, however, was not
completed and filed until approximately June 15, XXXXX. The completed return only showed a minimum
tax due of $$$$$.
The
Petitioner states that there was no attempt or intent to avoid the payment of
the tax, there was no intentional delay in completing and filing the Utah State
Tax Return, and no willful disregard of the state law or neglect of
completion and late filing of the subject
Utah State Tax Return.
DECISION AND ORDER
Based
upon the foregoing, it is the conclusion and decision of the Utah State Tax
Commission that the penalty was properly assessed and the Commission declines
to exercise its discretionary authority to reduce the penalty.
DATED
this 26 day of March, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
Mark K.
Buchi R.
H. Hansen
Chairman Commissioner