BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
XXXXX,
Petitioner, : INFORMAL DECISION
:
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-0972
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
asserts that the Tax Commission lost his W-2 form twice and that he had to pay
penalty and interest charges due to Tax Commission mistakes or poor mail
receiving procedures. By letter dated
XXXXX, the Tax Commission denied Petitioner's request for waiver of penalty and
interest.
FINDINGS
Utah
Code Ann. §§59-1-401 and59-1-402 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 has presented nothing further upon which to base a
waiver of penalty and interest other than what was presented before when that
request was denied on XXXXX. Petitioner
has not established that the Tax Commission caused the difficulties here. Tax Commission records show that those difficulties
were a result of an additional amount due beyond what was remitted in
Petitioner's initial filing, and Petitioner did not pay the balance when the
second W-2 was filed.
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 20 day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner