BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0618
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 a penalty assessment 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, XXXXX, filed an untimely personal income tax return for XXXXX and was assessed a late filing penalty. Petitioner had filed a federal extension and believed this was sufficient to extend his filing time for the state.
Utah Code Ann. §59-10-516(1)(a) authorizes the Commission, upon application, to grant an extension of time, not exceeding six months, for filing returns. Although the state of Utah has its own extension forms, it has been Commission policy to accept the federal extension forms if they are mailed to the Commission on or before the tax due date. Because there is no evidence that the Commission ever received such a request for extension from the Petitioner, the filing of the return can not be considered timely. Utah Code Ann. §59-1-401(1)(b) stipulates that a penalty of the greater of $$$$$ or ten percent of the tax due shall be assessed for failure to file a timely tax due or no tax due return.
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 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine Davis