BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2124
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 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.
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
Joe B. Pacheco G. Blaine Davis