BEFORE THE UTAH STATE TAX COMMISSION
) INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 90‑0104
UTAH STATE TAX COMMISSION, )
) Account No. XXXXX
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.
Petitioner states that the penalty should not be charged to his account since for the years in question he filed extensions and paid in a timely manner under the extensions. A check of Tax Commission records substantiates this position of the Petitioner except for the year of XXXXX. For that year there is no extension on file at the State Tax Commission.
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 a portion of the penalty and corresponding interest in this case. Since Petitioner did file extensions for the other years in question then the penalty for those years should be waived. However, for the XXXXX tax year, since there is no extension on file, the penalty for that year should not be waived.
DECISION AND ORDER
Based upon the foregoing facts, it is the decision and order of the Utah State Tax Commission that the penalty be reduced to that attributable to the XXXXX tax year, which is $$$$$, plus corresponding interest.
DATED this 8 day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis
NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in Supreme Court a petition for judicial review. Utah Code Ann. ''63‑46b‑13(1), 63‑46b 14(2)(a).