BEFORE THE UTAH STATE TAX COMMISSION
In Re: :
: INFORMAL DECISION
: Appeal No. 92-1780
: 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's tax preparer timely filed Petitioner's XXXXX state personal income tax return. Petitioner remitted the outstanding tax due. Later, in XXXXX, the Tax Commission learned through the Internal Revenue Service that Petitioner had additional income which was not reported on the Utah return. This audit required Petitioner to pay an additional amount in taxes. Petitioner was assessed a $$$$$ penalty for failure to file an amended return with the State of Utah.
Petitioner states that one of her three employers in XXXXX failed to give her a W-2 form at year's end to enable her to file the correct income amount and, therefore, requests a waiver of the penalty and interest assessments.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the XXXXX personal income tax given that l)Petitioner did not notify the Tax Commission of any problem regarding a lack of sufficient information necessary at the time of filing, and 2) Petitioner did not notify the Tax Commission of a change in taxable income once this additional income information was available to her, either by the employer or the I.R.S. Either of these two circumstances supports the $$$$$ penalty assessment. It is so ordered.
DATED this 7 day of January, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes