BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION DIVISION
OF THE : Appeal No. 88 0120
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Pursuant
to Utah Code Ann. § 63-466-5(1)(b) no hearing was held. A review of Petitioner's file served as
evidentiary basis for this decision.
Petitioners,
XXXXX, filed a timely income tax return for XXXXX, but failed to include
payment of tax due. A $$$$$ penalty for
failure to remit the tax was assessed.
Petitioners have subsequently paid the tax due, and now ask that their
financial situation at the time of filing be taken into consideration in this
request for waiver of penalty and interest.
At
the time of filing XXXXX was out of work and seeking welfare assistance for his
family. Although Petitioner could not
fulfill his tax obligation at that time, he filed hoping to gain employment in
the future which would allow him to meet his tax obligation.
FINDINGS
Utah
Code Ann. §59-1-401(2)(a) stipulates that a penalty of $$$$$ shall be assessed
for failure to pay any tax as reported on a filed return. XXXXX signed the return indicating that he
knew the tax was due, and subsequently paid the tax. Information in the instruction booklet gave adequate notice to
the Petitioners of the penalties which would be incurred for failure to remit
the tax due with the return.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision of the Commission that the request
for waiver of the penalty and interest be denied.
DATED
this 26 day of August, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B. Pacheco