BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-1878
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the matter for and on behalf of the Tax Commission. XXXXX was present at the hearing.
Petitioner requested waiver of the penalty associated with his late filing for his XXXXX income tax return. The Petitioner was under the impression that if he paid his tax before July 1st there would be no penalty. The Petitioner was not aware of any extension provisions. The tax was paid on XXXXX approximately 60 days late. A $50.00 late filing fee was assessed. Only $$$$$ was required to be paid at the filing of the return since all the balance of the tax had been withheld. The Petitioner requests that the Commission review this matter on a hardship matter basis due to the economic strain the $50.00 places upon the family.
DECISION AND ORDER
Based upon the foregoing it is the Decision and Order of the Utah State Tax Commission that the penalty was properly assessed. The Tax Commission declines to exercise its discretionary authority to waive or reduce the penalty. Insufficient evidence was presented at the hearing which would justify waiver or reduction.
DATED this 2 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
NOTICE: You have 30 days after the date on the Mailing Certificate to
request a Formal Hearing.