BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-3233
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission for reconsideration of a
Commission decision denying a request for waiver of penalty and interest
assessments on Petitioner's XXXXX personal income tax return. Pursuant to Utah Code Ann. §63-46b-5-(l)(b)
no hearing was held. A review of
Petitioner's file served as the evidentiary basis for this decision.
Petitioner,
XXXXX, failed to file a timely XXXXX personal income tax return. Petitioner attributes the failure to file
the timely return to relocation, and to a divorce that was occurring at the
time. Petitioner is currently working
with the Internal Revenue Service in an attempt to determine her XXXXX taxable
income. Petitioner has not yet filed a
state return for XXXXX.
FINDINGS
Utah
Code Ann. §59-1-401-(l)(b) states that the penalty of the greater of $50 or 10%
of the tax due shall be assessed for failure to file a timely return. In addition, if a tax is not paid within 90
days of the due date, a penalty of the greater of $50 or 10% of the tax due
will be charged. Petitioner's failure to file her return on time opened her to
liability for late filing and late payment penalties. Utah Code Ann. §59-1-402 provides that interest at the rate of 12
percent annually may be assessed on any unpaid tax.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Commission that the
request for waiver of penalty and interest assessments be denied.
DATED
this 1 day of November, 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