BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0651
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 the Petitioner's file served as
the evidentiary basis for this decision.
Petitioner,
XXXXX, failed to file a timely income tax return for XXXXX and was assessed a
late filing penalty. Petitioner asserts
that due to illness and hospital confinement, he was unable to collect the
necessary information in time to file the return by the due date. Petitioner asks that the late filing penalty
be waived.
FINDINGS
Current
law, Utah Code Ann. §59-1-401(1)(b), provides that a penalty of the greater of
$$$$$ or ten percent of the tax due shall be assessed for failure to file a
timely tax due or no tax due return.
Similar laws in XXXXX and XXXXX also assessed late filing penalties of
$$$$$ or more.
Utah
Code Ann. §59-1-401(7) authorizes the Commission to waive such penalties;
however, they will do so only upon a showing of reasonable cause. Although
illness or hospitalization may be considered reasonable cause, Petitioner has
failed to submit any evidence such as doctor affidavits or medical billings
which would support the Petitioner's claim.
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