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.
FINDINGS
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner