89-0121 - Income Tax

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,                                                                     )

            Petitioner,                                                         :

                                                                                    )

v.                                                                                 :           INFORMAL DECISION

                                                                                    )           Appeal No. 89-0121

COLLECTION DIVISION OF THE                          :

UTAH STATE TAX COMMISSION,                        )

                                                                                    :           Account No. XXXXX

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act for informal hearing.  No hearing was requested; therefore, the matter was conducted by review of the file before the Tax Commission.

            The Petitioner's XXXXX income tax return was not received by the Commission until XXXXX, approximately one month late.  The Petitioner's accountant maintained that he prepared and filed an extension on XXXXX. The records of the Commission do not reflect that an application for extension was received by the Tax Commission.  In support of that, the accountant supplied a photocopy of the application of the extension which was signed and dated XXXXX.

            As a result of the late filing and payment of the XXXXX income tax return, the Petitioner was assessed a penalty in the amount of $$$$$ and the appropriate amount of interest.

DECISION AND ORDER

            Based upon the foregoing, the Tax Commission finds sufficient cause exists to reduce the penalty associated with the XXXXX income tax year to the amount of $$$$$.  Petitioner's request to waive the interest associated with that time is denied and the calculation of interest should reflect the reduction in the amount of penalty.  It is so ordered.