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