BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0618
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 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.
FINDINGS
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
Commissioner