88-0737 - Income

 

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.