89-1628 - Income

 

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