BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________
XXXXX
Petitioner, :
: INFORMAL
DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-0592
UTAH STATE TAX COMMISSION, : Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission requesting waiver of 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 tax return for the XXXXX tax year was filed by his previous
wife and that neither she nor the Tax Commission notified Petitioner that more
tax was owed until XXXXX. As soon as
Petitioner received notice that additional tax was owing, he paid the tax
amount. Petitioner does not feel that
he should have to pay all of the interest for the entire period of time that it
took the Tax Commission to notify him of the deficiency.
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 interest in this
case. There was no penalty assessed. The state was deprived of the tax funds in
question for a period of time and should be compensated for that loss of use.
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 interest 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