BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1666
STATE TAX
COMMISSION OF UTAH, : Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty and
interest on individual income tax account No. XXXXX for the tax year
XXXXX. An Informal Hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the
matter for the Commission. XXXXX
represented herself. Petitioner asked
for a waiver of the penalty and interest because she was unaware that a penalty
would be imposed after April 15th.
Petitioner moved to Utah from California after graduation from college
in XXXXX, and stated that she has had refunds on her returns prior to the tax
year in question. XXXXX was the first
year in which she was required to pay state taxes. The return was filed on XXXXX, four days late. Respondent assessed a penalty of $$$$$ and
interest of $$$$$ as of XXXXX, on a tax due of $$$$$.
FINDINGS
W-2
withholding for the tax year XXXXX amounted to $$$$$. Respondent properly assessed a 5% per month penalty pursuant to
Utah Code Ann. 59-14A-89(a) (1953). Respondent also properly assessed a $$$$$
late filing penalty pursuant to Utah Code Ann. §59-14A-92(1) (1953) since the
return was filed beyond the statutory due date. In consideration of the fact that the return was filed only four
days late, that Petitioner has no other balances due, and that Petitioner has
only recently moved to Utah, the Tax Commission exercises its discretion and
waives the penalty and interest in this case.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest be granted for the tax year XXXXX
for individual income tax account No. XXXXX.
The Collection Division of the Utah State Tax Commission is hereby
ordered to adjust its records in accordance with this decision.
DATED
this 9 day of January, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner