BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 88-0740
UTAH STATE TAX COMMISSION, : Acct. No. XXXXX
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.
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