BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX and
XXXXX,
Petitioners, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 2152
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
informal hearing by telephone conference call was held on XXXXX. XXXXX, Tax Appeals Supervisor, heard the
matter for the Utah State Tax Commission.
XXXXX represented the Petitioners.
XXXXX is protesting the penalty and interest assessed against his XXXXX
individual income tax return.
XXXXX
said that his accountant failed to file an extension with the State of Utah,
thinking that filing an extension with the Internal Revenue Service would be
sufficient. The return was filed on
XXXXX. The total income tax due for
XXXXX was $$$$$. Three hundred two
dollars were withheld during the course of the year, and XXXXX paid the balance
due of $$$$$. XXXXX indicated that he
subsequently discovered that a late filing penalty had been applied to his
account and that he now owed over $$$$$ in penalty and interest. XXXXX feels that the penalty was unfair
because he and his wife owed only $$$$$ more than the amount that was withheld,
and he emphasized his accountant's incompetence in preparing and filing the
proper documents with the State Tax Commission. For these reasons, XXXXX feels that the penalty and interest
applied to his 1984 individual income tax should be waived.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty and interest be
denied. Utah Code Ann. §59-14A-92(1)
(Supp. 1986) provides:
Every
person who, without fraudulent intent, fails to make, render, sign, or verify
any return, or to supply any information within the time required . . . is
liable to a penalty of $50 to be imposed, assessed, and collected by the tax
commission (Emphasis added.) Respondent
correctly assessed the $50.00 filing penalty.
Petitioners'
remedy for incompetent accounting services is not through the Tax Commission,
but is against the incompetent party.
DATED
this 11 day of March, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
G. Blaine Davis
Commissioner
Commissioner
^^