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.