BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1584
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of 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. A telephone conference hearing
was scheduled for XXXXX in the Heber M. Wells Office Building. Petitioner failed to provide a phone number
or otherwise contact the Commission.
The Tax Commission considers Petitioner's failure to respond as a
voluntary waiver of his right to an oral hearing; therefore, the Tax Commission
decides this matter based on the materials in the file.
FINDINGS
Petitioner
failed to properly file an extension request with the Utah State Tax
Commission. An extension request, to be
valid, must be filed with the Tax Commission prior to the filing deadline. Petitioner's XXXXX income tax return was due
on XXXXX. Petitioner signed the
extension request on XXXXX and the extension request was filed with the Tax
Commission on XXXXX.
Respondent
properly assessed penalty and interest in this matter. The Tax Commission finds no basis on which
to waive the penalty and interest.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that Petitioner's request for a waiver of penalty 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 3 day of August, 1988.
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