88-0624 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

Petitioner, :

v. : INFORMAL DECISION

:

COLLECTION DIVISION OF THE : Appeal No. 88-0624

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 a waiver of penalty and interest assessments on Petitioners' XXXXX income tax return. Pursuant to Utah Code Ann. 63-46b-5(1)(b), no hearing was held. A review of Petitioners' file served as the evidentiary basis for this decision.

Petitioners, XXXXX, failed to file a timely XXXXX income tax return and were assessed late filing and interest penalties.

FINDINGS

Utah Code Ann. 59-1-401(1)(b) provides that a penalty of the greater of $$$$$ or 10 percent of the tax due shall be assessed for failure to file a timely tax due or no tax due return. Petitioners' failure to file a timely return subject them to liability for a late filing penalty.

Petitioners have also been delinquent in the payment of tax for the tax years XXXXX and XXXXX.

DECISION AND ORDER

Based on the foregoing facts, it is the decision and order of the Commission that the request for waiver of penalty and interest be denied.

DATED this 6 day of October, 1988.