BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0053
UTAH STATE TAX COMMISSION, : 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 income tax return. Pursuant to Utah Code Ann. §63-46b-5(1)(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 income tax
return. The return was received by the
Commission XXXXX, XXXXX days after the due date. Petitioner was in the process of relocating to Idaho and had
difficulty in accumulating the records necessary to file an accurate and timely
return.
FINDINGS
Utah
Code Ann. §59-1-401(1)(b) stipulates that a penalty of the greater of $$$$$ or
10 percent of the tax due shall be assessed for failure to file a timely tax
due or no tax due return. Additionally,
if the tax is not paid within 90 days of the due date, a penalty of the greater
of $$$$$ or 10 percent of the tax due will be charged. Petitioner's failure to file a timely return
opened her to liability for the late filing penalty. However, because the Petitioner did file the return and remit the
tax due within the 90 day period, there is no liability for late payment
penalty. It should be noted that
Petitioner could have filed a request for an extension in order to avoid the
late payment penalty.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision of the Commission that the request
for a waiver of late payment penalty be granted. The request for a waiver of late filing penalty and interest is
denied.
DATED
this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner