BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioners, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-0119
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
assessment on Petitioners' income tax liability for XXXXX. Pursuant to Utah Code Ann. §63-46b-5(1)(b,j)
no hearing was held. A review of
Petitioners' file served as the evidentiary basis for this decision.
Petitioners
state that a federal extension was included with the state tax return for the
year in question and, therefore, penalties should not be assessed in this
case. A check of Tax Commission records
shows no such extension on file with the Commission.
FINDINGS
Utah
Code Ann. §§59-1-401 and59-1-402 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 not been shown for waiver of the penalty assessed in this
case. There is no record that
Petitioners properly filed the extension in a timely manner. Because Petitioners' assertion is
unsubstantiated, penalty 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 Petitioners' request for waiver of penalty is denied.
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