BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
:
Petitioner, )
: INFORMAL
DECISION
v. )
:
COLLECTION
DIVISION OF THE )
UTAH STATE TAX
COMMISSION, : Appeal No. 86-0143
) Account
No. XXXXX
Respondent. :
_____________________________________
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
Chairman Commissioner
Joe B. Pacheco
Commissioner