90-0982 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner, : INFORMAL DECISION

v. :

COLLECTION DIVISION OF THE : Appeal No. 90-0982

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 was unaware that he owed Utah income tax since he is not a full time resident of the state, and his income is derived from outside of Utah. He is a part time resident because he makes frequent trips to XXXXX to live and care for his mother. His income is derived from his work as a commercial artist. As soon as Petitioner discovered that he did owe Utah taxes, he filed and paid the tax amount promptly.

By letter dated XXXXX, the Tax Commission waived a portion of the penalties assessed, reducing them from $$$$$ to $$$$$.

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 for further waiver of penalty and interest has not been shown in this case. A portion of the penalty has already been waived. The fact that the taxes in question were not paid in a timely manner was due to Petitioner's negligence, however, uninformed that negligence may have been. Such is not sufficient reasonable cause for further waiver of the penalty and interest assessed.

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.