88-2682
Income
Signed 4/6/89
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No. 88‑2682
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, :
: Acct
No. XXXXX
Respondent. :
_____________________________________
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
Chairman Commissioner
Joe B. Pacheco G. Blaine Davis
Commissioner Commissioner
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).
^^