87-0161 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioner,                                                         )

v.                                                                                 )           INFORMAL DECISION

COLLECTION DIVISION OF THE                          )           Appeal No. 87-0161

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on a request for abatement of penalty and interest dated XXXXX.  No request for hearing was made, therefore, this matter is decided upon the record before the Commission.  Petitioner requests a waiver of the penalty on the following grounds:

            1. That they have made all reasonable effort to file tax returns for the years since XXXXX, when they first became liable for Utah State income as a result of a partnership being formed by XXXXX father.

            2. XXXXX said that a penalty would not be charged if the return was submitted before the calendar year.  The returns were submitted before the end of the calendar year.

            From the letter dated XXXXX, it appears that XXXXX indicated that a penalty would not be charged if a tax was not owed.  However, tax was owed and, therefore, a penalty was charged.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the $$$$$ late filing fee is required by the Utah Code, and was properly assessed.  The Commission declines to exercise its discretionary authority under these facts to waive the penalty.

            DATED this 24 day of April, 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