BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : FINDINGS OF FACT,
: CONCLUSIONS OF LAW
v. : AND FINAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0931
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis