BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0589
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 income tax return. Pursuant to Utah Code Ann. §63-46b-5(1)(b), no hearing was
held. A review of Petitioner's file
served as the evidentiary basis for this decision.
Petitioner
filed a timely personal income tax return for XXXXX but failed to remit the tax
due as shown on the return. Petitioner
later contacted the Commission in order to get a balance for pay-off
purposes. Petitioner alleges he was
told that a payment of the tax due plus interest would clear his account. Relying on that information, Petitioner
remitted the tax due plus interest.
FINDINGS
Utah
Code Ann. §59-1-401(2)(a) stipulates that a penalty of the greater of $$$$$ or
ten percent of the tax due shall be assessed for failure to pay any tax as
reported on a filed return. Petitioner's
failure to remit the tax due with the return opened him to liability for the
penalty. Although Petitioner was given
erroneous information by the Commission, which under some circumstances would
be considered cause for waiver, Petitioner should have known at the time of
filing that tax was due and that a failure to remit would open him to liability
for a penalty assessment.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision and order of the Commission that the
request for a waiver of penalty be denied.
DATED
this 29 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner