90‑0124

Income

Signed 8/21/90

 

 

                   BEFORE THE UTAH STATE TAX COMMISSION

                    __________________________________

 

XXXXX

          Petitioner,             )    INFORMAL DECISION

v.                                )

COLLECTION DIVISION OF THE        )    Appeal No. 90‑0124

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 or interest assessment on Petitioner's income tax return for the tax year 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 he mailed his tax return for the year in question on XXXXX, with a check for the amount of money owed.  He later received that envelope back in the mail and it had not been processed by the Tax Commission.  Petitioner states that because he received it back, he assumed that he did not owe any taxes for the year in question.

                                 FINDINGS

          Utah Code Ann. ''59‑1‑401 and 59‑1‑402 provide that penalties and interest shall be assessed for the late payment and filing of taxes.  Utah Code Ann. '59‑1‑401(8) provides that upon reasonable cause shown, the Tax Commission may waive or reduce penalties assessed under the above statutes.

          Such reasonable cause has not been shown in this case.  Petitioner may have truly assumed that he did not owe taxes for the year in question when he received the tax forms back, but it was nevertheless his responsibility to follow up to ensure that this was the case before simply ignoring this responsibility.

                            DECISION AND ORDER

          Based upon the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest is denied.  It is so ordered.

          DATED this 21 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

 

NOTICE: You have twenty (20) 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 District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).

 

^^