BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX, )
:
Petitioner, )
: INFORMAL
DECISION
)
v. :
COLLECTION
DIVISION OF THE )
Appeal No. 90-0009
UTAH STATE TAX
COMMISSION :
) Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission requesting waiver of penalty and
interest assessment on Petitioner's income tax liability for XXXXX. Pursuant to Utah Code Ann. §63-46b-5(1)(b,j)
no hearing was held. A review of
Petitioner's file served as the evidentiary basis for this decision.
The
penalty which was assessed in this case was due to an initial determination by
employees of the Tax Commission that a copy of the federal extension was not
filed with Petitioner's return and, therefore, the return was considered not
timely filed. Petitioner asserts,
however, that the federal extension was filed with the state tax return and
that all of the Petitioner's taxes, plus interest, was paid well before the
federal extension expired. A check of
the records of the Tax Commission substantiates these statements by the
Petitioner.
FINDINGS
Utah
Code Ann. §§59-1-401 and 59-1-402 provide that penalty and interest shall be
assessed for the late filing and payment of taxes. Utah Code Ann. §59-1-401(8) provides that upon reasonable cause
shown, the Tax Commission may waive or reduce penalty or interest assessed
under the above statutes.
Such
reasonable cause has been shown for waiver of the penalty in this case because
the federal extension was filed in a timely manner, as indicated above, and the
penalty was assessed in error.
DECISION AND ORDER
Based
upon the foregoing facts, it is the decision and order of the Utah State Tax
Commission that Petitioner's request for waiver of penalty and associated
interest is granted. Petitioner's
account for the XXXXX tax year should, therefore, be reduced to a zero balance.
DATED
this 8 day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner