BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1628
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for informal
adjudicative proceedings. No hearing
was requested, therefore, the matter was conducted by review of the file before
the Tax Commission.
On
XXXXX the Petitioner filed an extension of time in which to file her XXXXX
income tax. The application form, which
was prepared and signed by her accountant, indicated that no income tax was
expected to be owed. Therefore, no
payment accompanied the extension request nor was any payment submitted based
upon her previous year's income tax liability of $$$$$.
Petitioner
filed and paid her income tax before the filing deadline of XXXXX. At that time the Petitioner had income tax
due in the amount of $$$$$.
Petitioner
was assessed a penalty of $$$$$ for failing to remit the 80% of the tax
reported on the income tax return when it was filed or the amount she had owed
for the previous year. As required by
Utah Code Ann. §59-10-516.
The
Petitioner requested a waiver of the penalty on XXXXX, however, that request
was denied.
DECISION AND ORDER
The
Tax Commission finds sufficient cause has not been shown which would justify a
waiver of the penalty associated with the XXXXX tax year. Therefore,
Petitioner's request to waive the penalty for that year is denied. It is so
ordered.
DATED this 26th day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine
Davis
Commissioner