BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-1028
UTAH STATE TAX COMMISSION, : Account No. XXXXX
STATEMENT OF CASE
Petitioners, XXXXX and XXXXX, appeal the assessment of a $$$$$ penalty for late payment of their XXXXX individual income tax. Pursuant to the Utah Administrative Procedures Act and the rules of the Tax Commission, this matter is conducted as an informal adjudicatory proceeding. As no hearing has been requested, this decision is based upon information contained in the Tax Commission's file.
Petitioners filed their XXXXX Utah individual income tax return in XXXXX. Due to a mathematical error by their professional tax preparer, Petitioners failed to pay the full amount due on the return. They received notice on XXXXX that additional tax, interest and late filing penalty in the sum of $$$$$ remained due. Petitioners paid this amount on XXXXX. As more than 30 days had passed since notification of the deficiency, an additional $$$$$ penalty was assessed against Petitioners.
DECISION AND ORDER
The penalty which Petitioners seek to waive arises from their failure to pay the delinquent tax, interest and penalty on their XXXXX income tax return within 30 days from notification that the deficiency existed. As Petitioners have failed to show reasonable cause for their delay, the Tax Commission finds insufficient cause to waive the penalty. Petitioner's request for waiver of penalty is, therefore, denied. It is so ordered.
DATED this 23 day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew