BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0380
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, )
: Acct No. XXXXX
STATEMENT OF CASE
This is a review by the Utah State Tax Commission of a request for waiver of penalties assessed on Petitioner's 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 Petitioner's file served as the evidentiary basis for this decision.
As per letter dated XXXXX, the Tax Commission waived $$$$$ of the $$$$$ penalty assessed against the Petitioner. After conversing with tax commission personnel, Petitioner apparently was, nevertheless, under the erroneous impression that the entire penalty amount was waived. The Petitioner, therefore, has not paid the remaining $$$$$ of the $$$$$ penalty originally assessed.
Utah Code Ann. §59-1-401 (1987 Rep., 1989 Supp.) provides that penalties shall be assessed for the untimely payment of taxes and for the late filing of tax returns. Utah Code Ann. §59-1-401(8) (1987 Rep., 1989 Supp.) provides that upon reasonable cause shown the Tax Commission may waive or reduce penalties assessed under the above statute. Such reasonable cause was shown for the waiver of the $$$$$ portion of the $$$$$ total penalty assessed in this case and the Tax Commission accordingly waived that amount of the penalty by its letter of XXXXX. Accordingly, the other half of that penalty assessment, i.e., XXXXX, is still due and payable by Petitioner.
DECISION AND ORDER
Based on the foregoing facts, it is the decision and order of the Utah State Tax Commission that the request for the waiver of the remaining $$$$$ of the penalty be denied.
DATED this 23rd day of October, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis