BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 88-0060
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 personal 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, filed a timely extended return but failed to include the tax remittance
with the return. The tax was later paid
within the extended period, but Petitioner was assessed penalty and interest
charges. XXXXX, representative for
Petitioner asserts that acceptance of the check marked "payment in
full" was a waiver of any penalty and interest charges.
FINDINGS
Utah
Code Ann. §59-1-401(2) provides that a penalty of the greater of $$$$$ or ten
percent of the tax due shall be assessed for failure to remit tax due as
reported on the return. Utah Code Ann.
§59-10-537 states that interest shall be assessed "whether or not any extension
of time for payment was granted." Therefore, both the penalty and interest
assessments on Petitioner's account are valid and appropriate.
Petitioner
should be informed that receiving a check marked "payment in full"
into the account processing system in no way can be deemed an acceptance by the
Commission as such. All checks are
received into the system pending verification and acceptance. Only the Commissioners have the authority to
waive penalty and interest assessments.
Utah Code Ann. §59-1-401(7).
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Commission that the
request for waiver of penalty and interest assessments be denied.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine Davis
Commissioner