91-0331 - Income

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: )

: INFORMAL DECISION

XXXXX ) Appeal No. 91-0331

: Account No. XXXXX

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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

The Petitioner received a six month extension for filing her XXXXX individual income tax return. When the return was subsequently filed on XXXXX, it established the Petitioner's income tax liability of $$$$$. The Petitioner had already paid $$$$$ through withholding, leaving a balance due of $$$$$. Tax Commission staff notified the Petitioner on XXXXX, of the additional tax due. Tax Commission staff also imposed a penalty of $$$$$ against the Petitioner, computed at the rate of 2% per month on the unpaid tax liability from XXXXX until XXXXX.

Utah Code Ann. §59-1-401 provides as follows:

In case of an extension of time to file a return, if the payment accompanying the extension request is not at least 80% of the total tax reported on the tax return when it is filed or is not at least the total amount of tax assessed on the tax return for the previous tax period, the penalty is 2% per month of the unpaid tax during the period of the extension.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the Petitioner's individual income tax for XXXXX. It is so ordered.

DATED this 27 day of March, 1991.