BEFORE THE UTAH STATE TAX COMMISSION
In Re: :
XXXXX ) INFORMAL DECISION
: Appeal No. 91-1302
: 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 information contained in the Tax Commission's file.
Petitioner underreported his personal income for year XXXXX. The tax amount due on this unreported amount $$$$$. A penalty in the amount of $$$$$ plus interest was assessed.
Petitioner states his spouse's employer enqaqed three separate entities at different times in XXXXX to handle payroll. Petitioner received two of the three necessary W-2 forms for XXXXX from the employer. Petitioner filed his XXXXX return and paid his taxes in a timely manner, forgetting he had yet to obtain the third W-2 form.
In XXXXX, the Internal Revenue Service discovered the income that Petitioner had not reported. To date, Petitioner still has not yet received this third W-2 form. Upon explanation of these circumstances, the IRS waived its assessed penalty and interest.
Although Petitioner was apprised of the unreported income in XXXXX, he did not amend his XXXXX Utah income return, nor pay the deficient amount owing until XXXXX, nearly thirteen months later.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the XXXXX personal income tax. It is so ordered.
DATED this 30 day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes