BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0525
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 Petitioners' XXXXX personal income tax return. Pursuant to Utah Code Ann. §63-46b-5(1)(b),
no hearing was held. A review of
Petitioners' file served as the evidentiary basis for this decision.
Petitioners,
XXXXX, failed to file a timely XXXXX income tax return. The return was received by the Commission XXXXX,
XXXXX days after the due date.
Petitioners assert that difficulties in completing the federal return
caused the delay in filing.
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. Petitioners' failure to file a timely return
opened them to liability for a late filing penalty. However, because Petitioners' return and remittance were received
within the 90 day period provided by law, there is no liability for the late payment
penalty. It should be noted that Petitioners
could have filed for an automatic extension in order to avoid the late filing
penalty.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Commission that the
request for 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