BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-3233
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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
Joe B. Pacheco G. Blaine Davis