87-0121 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner :

v. :

COLLECTION DIVISION OF THE :

STATE TAX COMMISSION OF UTAH, )

Respondent. : INFORMAL DECISION

: Appeal No. 87-0121

: Acct. No. XXXXX

_____________________________________

STATEMENT OF CASE

This is an appeal to the Utah State Tax Commission from a decision from 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. Petitioner requested that this matter be decided based on the materials in the file. Therefore, no hearing was held. Petitioner presented evidence that his original federal W-2 Form was one of a large number of W-2 Forms that had been lost. Because of the delay in receiving a duplicate W-2 Form, Petitioner was unable to timely file Utah state income taxes. Petitioner stated that he called the Tax Commission on XXXXX, to obtain an Application for Automatic Extension of Time to file Utah Income Tax Return, Form TC-546. Petitioner stated that the Tax Commission clerk informed him that it would be too late to have an extension request mailed to Petitioner and that Petitioner need only enclose a note to explain the reason for delay. Petitioner requests a waiver of the penalty and interest.

FINDINGS

Petitioner did not properly file an extension request pursuant to Utah Code Ann. 59-14A-62 (1953) (new Section 59-10-S16). Petitioner was required to file an extension request, Form TC-546, and pay either 100% of the total tax paid for the tax year XXXXX, or 80% of the tax due for XXXXX. The note enclosed by Petitioner did not meet the requirements. Petitioner's phone call of XXXXX, did not allow sufficient time for the Tax Commission to mail him the application for extension and for Petitioner to complete and return this form by XXXXX. Respondent assessed a penalty of $$$$$ and interest of $$$$$ as of XXXXX.

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 on individual income tax account No. XXXXX for the tax year XXXXX be denied. The assessment of penalty and interest by the Collection Division of the Utah State Tax Commission is hereby affirmed.

DATED this 1 day of September, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH<