BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88‑2682
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an informal adjudicative proceeding pursuant to Rules of Administrative Procedure and Administrative Procedures Act.
The Petitioner was a student at the XXXXX during the XXXXX income tax year. The Petitioner failed to recognize the XXXXX deadline for filing income tax. The Petitioner paid and filed the return approximately five days later on XXXXX. The tax due is $$$$$ and the penalty assessed is $$$$$.
DECISION AND ORDER
The Tax Commission, after reviewing the evidence and arguments, finds there is no justification for waiving the late payment penalty assessed by the Tax Commission according to statutes in affect at the time. However, the Tax Commission acknowledged that the short period of time of five days within which the error was caught by the Petitioner justifies some consideration. Therefore, the Tax Commission waives the penalty associated with the late filing of XXXXX income tax. It is so ordered.
DATED this 6 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R.H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis
NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah Code Ann. '' 63‑46b‑13(1), 63‑46b‑14(2)(a).