87-1584 - Income

 

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