BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: :
XXXXX )
:
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner