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. 87-0931
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
This
matter came before the Utah State Tax Commission for an Informal Hearing on
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. XXXXX was present. Based
upon the evidence an argument was presented at the hearing and that evidence
presented in the file, the Tax Commission makes its:
FINDINGS OF FACT
1.
Account No. XXXXX was issued to XXXXX approximately 10 years ago.
2.
In that 10 year period, Petitioner has been late on three occasions. The XXXXX.
3.
Petitioner has requested a waiver of the $$$$$ late filing fee on the XXXXX.
4.
Petitioner properly filed the return; however, she did not send the check in
with the amount of tax, i.e., $$$$$ at the time the return was filed.
5.
Petitioner brought to the attention of the Tax Commission that the payment had
been inadvertently missed and paid the tax plus interest.
CONCLUSIONS OF LAW
1.
Utah Code Ann. §59-12-110 provides for the imposition of penalty where
"the deficiency is due to negligence."
2.
Negligence "is the failure to use such care as a reasonably prudent and
careful persona would use under similar circumstances." Blacks Law Dictionary, Page 930, 5th
Edition.
3.
Petitioner's failure to submit payment with the return is a failure to use the
care that a reasonably prudent and careful person would use under similar
circumstances. Therefore, the penalty
was properly applied.
4.
No facts have been presented by the Petitioner which by law or discretion would
justify the waiver of the penalty.
FINAL DECISION
Therefore,
it is the Decision and Order of the Utah State Tax Commission that the penalty
for the XXXXX, is hereby affirmed. Petitioner's request for waiver is hereby
denied.
DATED
this 4 day of February, 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