86-0197 - Individual Income

BEFORE THE STATE TAX COMMISSION OF UTAH

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XXXXX

:

Petitioners, )

:

v. ) INFORMAL DECISION

:

)

COLLECTION DIVISION OF THE : Appeal No. 86 0197

STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX

:

Respondent. )

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STATEMENT OF CASE

Petitioners requested that the Commission reach a decision based on the pleadings, waiving their right to an oral hearing. Therefore, pursuant to Utah Code Ann. 59-30-2 (1953), the Utah State Tax Commission reached this Decision based on the pleadings.

The Petitioners indicated that except for a partnership XXXXX showing taxable income, they would not have had taxable income in the State of Utah. When their extension request was filed on April 15, XXXXX, they were not aware that they owed the State a tax and, therefore, did not pay. Upon receiving the partnership XXXXX, they submitted a completed return, paid the entire amount of the tax, and subsequently paid the interest on the tax.

Respondent indicated that the Petitioner did not meet all the requirements for filing an extension.

DECISION AND ORDER

It is the Decision and Order of the Utah State Tax Commission that the Petitioners have not established by a preponderance of the evidence that they are entitled to a penalty waiver. Therefore, the penalty assessment of the Respondent is sustained.

DATED this 7 day of August, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco

Commissioner