BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1853
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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.
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
Joe B. Pacheco G. Blaine Davis