BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS
OF LAW
v. : AND FINAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0023
State Tax
Commission of Utah, ) Acct. No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission for a Formal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX appeared on behalf of the Petitioner.
The
Tax Commission, after reviewing the evidence and arguments at the hearing and
the evidence in the file, makes its
FINDINGS OF FACT
1.
An entry in the checking account of the Petitioner lead the Petitioners to
mistakenly think XXXXX taxes had been paid.
2.
XXXXX taxes were filed and paid late.
CONCLUSIONS OF LAW
1.
Utah Code Ann. §59-12-110 requires assessment of the penalty where a deficiency
is "due to negligence."
2.
Negligence is defined as "the omission to do something which a reasonable
man . . . would do." Black's Law
Dictionary, Page 930.
3.
Petitioner's omission to file the first quarter taxes is an omission which a
reasonable man would not do. Therefore,
the Petitioners were negligent in filing their XXXXX taxes.
4.
No evidence was presented to which would justify reduction or waiver of the
penalty.
5.
Therefore, the assessment of $$$$$ in penalty is affirmed, and interest is
affirmed in the amount of $$$$$. The
interest is computed based on the tax only from the period of the due date to
the payment date of XXXXX.
FINAL DECISION
It
is the Decision and Order of the Utah State Tax Commission that the penalty of
$$$$$ be affirmed and interest in the sum of $$$$$ be affirmed. Any amounts over
and above that should be waived.
DATED
this 19 day of January , 1988.
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