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