BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0510
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Tax Commission for an Informal Hearing on XXXXX. Petitioner failed to appear. An Order to Show Cause letter was subsequently sent out on XXXXX, to which Petitioner has responded requesting that the matter be decided on the documents provided in the file. The reason for this request is that the Petitioners now live in XXXXX and the cost of coming here for a hearing is prohibitive.
The Commission therefore decides this matter on the record before it.
The Petitioner have requested that the penalties and interest be waived for the tax year XXXXX on individual income tax matter. This request is made on the mistaken impression that if the Petitioners filed an extension for filing a federal income tax return that this extension would automatically apply to the state.
The Petitioners argue that even if it is determined that the penalty is appropriate, that the penalty was incorrectly assessed in that the balance of tax due and owing for the return was $$$$$ and not $$$$$.
DECISION AND ORDER
The Tax Commission, after reviewing the matter finds that the penalty was properly assessed and declines to waive the penalty. The Commission has been confronted in the past with arguments of those made by the Petitioner and finds then unpersuasive.
Petitioner is concerned about the proper calculation of the penalty and the assessment is has therefore reviewed that calculation. The Utah Code Ann. ' 59‑14A‑89(a) requires the greater of $25.00 of 5% of the amount of tax due and owing per month not to exceed 25%. The $$$$$ is the appropriate calculation based on the $$$$$. This figure was used in computing the penalty of $$$$$ and an additional penalty of $$$$$ for late filing is also assessed according to Utah Code making the total due $$$$$. The Commission finds that the penalty was properly calculated and the interest assessed is also properly calculated.
DATED this 30 day of December, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R.H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis