BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1853
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 a late payment
penalty on individual income tax account No. XXXXX for the tax year XXXXX. An informal hearing was held on XXXXX in the
offices of the Utah State Tax Commission.
David J. Angerhofer, Hearing Officer, heard the matter for the
Commission. XXXXX represented the
Petitioner.
Petitioner
stated that she called the Tax Commission on XXXXX, one day before the filing
deadline and was told by a woman at the Tax Commission that if the return was
filed by XXXXX, no penalty would accrue if the taxes were paid within ninety
days. Petitioner paid the tax in
eighty-nine days but was assessed a penalty.
Petitioner requests a waiver of the penalty.
FINDINGS
There
is no statute in Utah which allows a taxpayer ninety days to pay without a
penalty. Utah Code Ann. §59-1-401(2)
(1953) sets forth a $50.00 penalty for failure to timely pay the tax.
The
Tax Commission finds no basis on which to waive the penalty.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for 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 9 day of March, 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