BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88 0120
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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 $$$$$ penalty for failure to remit the tax was assessed. Petitioners have subsequently paid the tax due, and now ask that their financial situation at the time of filing be taken into consideration in this request for waiver of penalty and interest.
At the time of filing XXXXX was out of work and seeking welfare assistance for his family. Although Petitioner could not fulfill his tax obligation at that time, he filed hoping to gain employment in the future which would allow him to meet his tax obligation.
Utah Code Ann. §59-1-401(2)(a) stipulates that a penalty of $$$$$ 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
Joe B. Pacheco