BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2340
UTAH STATE TAX COMMISSION, : 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 the Tax Commission. XXXXX was present representing himself.
The Petitioner was out of state at the time the return and payment was due. Furthermore, he did not have the money to make the payment. He planned on paying it when he got back in the state which he did. Petitioner feels strongly that he shouldn't pay more than what is due. He feels that the penalty is not due and is unjustly charged.
DECISION AND ORDER
The Tax Commission, after reviewing the evidence and arguments and the recommendation of the Hearing Officer, concludes that the penalty was properly assessed. The statute is clear on the assessment of the penalty for the late filing. Petitioner did not file an extension. The Petitioner was unaware of any extension privileges. However, the Tax Commission finds no evidence on which it can base an adjustment or waiver of the penalty. Therefore, the Petitioner's request for waiver is denied.
DATED this 9 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSION UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis