BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0527
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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.
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