88-0651 - Income

 

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