BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2124
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 penalty on
individual income tax account No. XXXXX for 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 Tax Commission. XXXXX represented themselves.
Petitioner
stated that his brother prepared the return.
Petitioner's brother instructed one of his secretaries to put postage on
the envelope for the Petitioner. The
secretary misunderstood the instructions and mailed Petitioner's tax return
before Petitioner had an opportunity to include a check with the tax
return. Petitioner realized the error
on the same day, XXXXX but waited until he was notified by the Tax Commission
before he paid the tax.
FINDINGS
Petitioner
should not have waited for the Tax Commission to contact him but should have
immediately remitted payment in order to avoid a late payment penalty. 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 XXXXX be denied.
The
assessment of penalty by the Collection Division of the Utah State Tax
Commission is hereby affirmed.
DATED
this 29 day of April, 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