BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : ORDER
:
COLLECTION
DIVISION OF THE :
STATE TAX COMMISSION
OF UTAH, : Appeal No. 88-1692
: Acct No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the rules of
Administrative Procedures and the Administrative Procedures Act. No hearing was held.
The
Petitioner argues that she owes nothing for the third quarter of XXXXX on the
grounds that she has filed on everything she has received. The Petitioner failed to note that the filing
was approximately XXXXX days late. Utah
Code Ann. §59-1-401 provides for a penalty for failure to file a tax return
within the time prescribed by law of $$$$$ or 10 percent of the tax due on the
return.
The
Tax Commission may waive, reduce, or abate that penalty on making a record of
its actions (59-1-401(8)). The Tax
Commission finds no reason or facts stated by the Petitioner which would
justify the waiver of the late filing penalty.
Therefore, the request of the Petitioner is denied.
DATED
this 19 day of December 1988.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis
Presiding Officer