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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner