BEFORE THE UTAH STATE TAX
COMMISSION
___________________________
XXXXX,
Petitioners, :
: INFORMAL
DECISION
v. :
:
COLLECTION
DIVISION OF THE : Appeal No. 90-1028
UTAH STATE TAX COMMISSION, : Account
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioners,
XXXXX and XXXXX, appeal the assessment of a $$$$$ penalty for late payment of
their XXXXX individual income tax.
Pursuant to the Utah Administrative Procedures Act and the rules of the
Tax Commission, this matter is conducted as an informal adjudicatory
proceeding. As no hearing has been
requested, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
Petitioners
filed their XXXXX Utah individual income tax return in XXXXX. Due to a mathematical error by their
professional tax preparer, Petitioners failed to pay the full amount due on the
return. They received notice on XXXXX
that additional tax, interest and late filing penalty in the sum of $$$$$
remained due. Petitioners paid this
amount on XXXXX. As more than 30 days
had passed since notification of the deficiency, an additional $$$$$ 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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner