BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-1878
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner
NOTICE: You have 30 days after the date on the Mailing Certificate to
request a Formal Hearing.
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