BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX ) Appeal No. 91-0324
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.
Petitioner requests a waiver of the penalty assessed on his XXXXX income tax. Petitioner's return was filed timely showing a total tax liability of $$$$$. Of that amount, $$$$$ had previously been withheld from Petitioner's income, which left a balance of $$$$$ of tax owing. This payment was not made with the timely filed return. Petitioner mailed a check for $$$$$ to the Tax Commission on XXXXX, which was received by the Commission on XXXXX. Because of the late payment of the amount due, a $$$$$ penalty plus interest was assessed according to law. This resulted in the balance still due on Petitioner's account.
Petitioner's request for waiver of penalty was denied by the Tax Commission, and notice of that denial was sent to Petitioner dated XXXXX. In response to that denial, Petitioner requests that the Tax Commission check it records and states that he mailed the $$$$$ on XXXXX. From this response, it appears that Petitioner is not aware that the penalty and interest has been assessed against his account for the untimely payment of the tax amount in question. That penalty and interest has, however, been assessed and therefore a balance remains due on the account. Petitioner has asserted nothing upon which the Tax Commission can base any waiver of the penalty.
DECISION AND ORDER
The Tax Commission finds that sufficient cause does not exist to waive the penalty associated with Petitioner's income tax for the tax year XXXXX. It is so ordered.
DATED this 24 day of April, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis