BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-1612
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
STATEMENT OF CASE
The Petitioner, XXXXX, appeals the imposition of late filing and late payment penalties totaling $$$$$ against his XXXXX Utah individual income tax liability. The Petitioner also appeals the imposition of late filing and late payment penalties totaling $$$$$ against his XXXXX Utah individual income tax liability. Pursuant to the Utah Administrative Procedures Act and the rules of the Utah State Tax Commission, this matter is conducted as an informal adjudicatory proceeding. As no hearing has been requested, this decision is based upon information contained in the Tax Commission's file.
The Petitioner was late in filing both his XXXXX and XXXXX Utah individual income tax returns because he lost his W-2 forms and had to obtain duplicate forms from his employers. He was also financially unable to pay the tax due for the years in question. He filed and paid his XXXXX tax return on XXXXX. The XXXXX tax return was filed and paid on XXXXX.
Interest totaling $$$$$ has been assessed against the Petitioner with respect to his late payment of individual income tax for XXXXX and XXXXX.
DECISION AND ORDER
The Petitioner's lengthy delay in filing his XXXXX and XXXXX Utah income tax returns cannot be justified by the Petitioner having misplaced his W-2 forms. The Petitioner's further statement that he lacked funds to pay his tax liability does not constitute sufficient reason to excuse him from the penalties for late filing and late payment established by Utah law.
The Tax Commission finds insufficient cause to waive the late filing, late payment, and interest charges which have been assessed against the Petitioner with respect to his XXXXX and XXXXX Utah individual income tax liability. It is so ordered.
DATED this 16th day of October, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.