BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. ) INFORMAL DECISION
:
) Appeal No.
89-0192
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Acct No.
XXXXX
Respondent. )
_____________________________________
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 a penalty assessment on
Petitioners' XXXXX income tax return.
Pursuant to Utah Code Ann. § 63-46B-5(1)(b,j) (1986 Rep., 1988 Supp.) no
hearing was held. A review of
Petitioners' file served as the evidentiary basis for this decision.
Petitioners
filed their income tax return with the Commission on XXXXX. Accompanying that return was an application
for automatic extension of time to file a Utah income tax return which was not
signed by the Petitioners. This
application requested an extension to the date of XXXXX. The Tax Commission has no record of an earlier
application for an extension being filed.
FINDINGS
Utah
Code Ann. §59-10-516(1)(a) (1987 Rep.) authorizes the Commission upon
application to grant an extension of time for the filing of returns. Utah Admin. R. No. R865-9I-23(A)(3) provides
that such an application must be submitted to the Commission prior to the due
date of the return, i.e., XXXXX.
Because the request for extension was not filed by XXXXX and was not
filed according to Tax Commission records until XXXXX, the filing of the return
was not timely. Utah Code Ann.
§59-1-401 (1987 Rep., 1989 Supp.) provides that penalties shall be assessed for
failure to file timely tax returns.
Utah Code Ann. §59-1-401(8) (1987 Rep., 1989 Supp.) provides that the
Commission may grant a waiver or a reduction of such penalties upon reasonable
cause shown. Such reasonable cause has not
been shown in this case due to the fact that the returns was indeed filed late
and the application for extension of time was not filed previous to the due
date of the return.
DECISION AND ORDER
Based
on the foregoing, it is the decision and order of the Utah State Tax Commission
that the Petitioners' request for waiver of penalty be denied.
DATED
this 26th day of December, 1989.
BY ORDER OF THE UTAH STATE COMMISSION.
FOR THE COMMISSION