BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE )
UTAH STATE TAX COMMISSION, : Appeal No. 86-0143
) Account No. XXXXX
STATEMENT OF CASE
This matter came before the Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission. XXXXX appeared representing herself.
This is a request by the Petitioner to waive the penalty and interest associated with the XXXXX and XXXXX individual income tax late filing.
The Petitioner argued that the refund due for XXXXX was $$$$$ and the penalty assessed was $$$$$ resulting in an amount due the Tax Commission of $$$$$. The XXXXX late filing penalty was $$$$$ with associated interest for XXXXX and XXXXX for an amount of $$$$$ bringing it to a total assessment due of $$$$$.
The Petitioner argued that she was only a teenager during those years and a student working out-of-state who had difficulty locating the tax forms and, therefore, filed the tax year XXXXX late. She argued that the instruction book for XXXXX was also unclear as to late filings. In XXXXX Petitioner filed an extension request and then waited for the Tax Commission to respond. When the Tax Commission did not respond, the Petitioner did nothing else until receiving the notice of penalty and interest. The Petitioner argues that her negligence in failing to file on time was negligence with ignorance of the law rather than intentional negligence.
DECISION AND ORDER
The Tax Commission, after reviewing the evidence and arguments made by the Petitioner, determined that the penalty was properly assessed and declines to waive the penalty and associated interest.
DATED this 2 day of September, 1986.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco