90-0972 - Income

 

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