BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
:
Petitioner, :
: AMENDED
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0737
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
Petitioners' XXXXX income tax return.
Pursuant to Utah Code Ann. §63-46b-5(l)(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 refund return for XXXXX and were assessed a late
filing penalty. Petitioners assert
that, at the time the tax was due, they were financially unable to meet their
tax obligations.
FINDINGS
Utah
Code Ann. §59-1-401-(a) states that a penalty of $$$$$ is assessed for failure
to file a refund return within 90 days of the due date. Petitioners' return was filed with the State
Tax Commission on XXXXX. However, the
tax was not paid until XXXXX, more than 90 days after the due date. Although Utah code Ann. §59-10-516
authorizes up to six months, no request for such an extension was received from
Petitioners.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision of the Commission that the request
for a waiver of penalty be denied.