BEFORE THE STATE TAX COMMISSION
OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0527
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(10(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.
FINDINGS
Utah
Code Ann. §59-1-401(1)(b) stipulates that a penalty of the greater of $$$$$ or
10 percent of the tax shall be assessed for failure to file a timely tax due or
no tax due return. Additionally, if the
tax is not paid within 90 days of the due date, a penalty of the greater of
$$$$$ or 10 percent of the tax will be charged. Petitioner's failure to file a timely return opened him to the
late filing penalty. However, because
the Petitioner did remit the tax due within the 90 day period, there is no
liability for late payment penalty.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Commission that the
request for waiver of a late payment penalty be granted. The request for waiver of a 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