BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioners, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0197
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
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