BEFORE THE STATE TAX COMMISSION OF UTAH
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
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 $$$$$ in penalty is affirmed, and interest is affirmed in the amount of $$$$$. The interest is computed based on the tax only from the period of the due date to the payment date of XXXXX.
It is the Decision and Order of the Utah State Tax Commission that the penalty of $$$$$ be affirmed and interest in the sum of $$$$$ 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
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis