BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-0740
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 penalty assessments on Petitioner's
XXXXX personal income tax return.
Pursuant to Utah Code Ann. §63-46b-5(1)(b), no hearing was held. A review of Petitioner's file served as the
evidentiary basis for this decision.
Petitioner's
return was filed with the Commission XXXXX and was assessed late filing and
late payment penalties. Petitioner
failed to remit the total tax amount due but instead made a partial
payment. Petitioner has since paid the
balance of the tax owing.
FINDINGS
Utah
Code Ann. §59-1-401(1)(b) stipulates that a penalty of the greater of $$$$$ or
ten percent of the tax due shall be assessed for failure to file a timely tax
due or no tax due return. An additional
penalty of the greater of $$$$$ or ten percent of the tax due shall be assessed
if the tax is not paid within 90 days of the due date. Because Petitioner's return was not
postmarked XXXXX, the assessment of the late filing penalty is
appropriate. Because Petitioner's final
payment of the tax owing was not received by the Commission until XXXXX, more
than 90 days after the due date, the late payment penalty is valid and
appropriate.
DECISION AND ORDER
Based
on the foregoing facts, it is the decision of the Commission that the penalty
be reduced to $$$$$.
DATED
this 27 day of September, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner