Signed 11/19/93







In Re: )



: Appeal No. 93-1595


: Account No. XXXXX





This matter came before the Utah State Tax Commission for hearing on XXXXX, pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. Alan Hennebold, Administrative Law Judge, conducted the hearing on behalf of the Commission. XXXXX represented himself. This decision is based upon Mr. XXXXX's testimony and information contained in the Commission's file.


Mr. XXXXX asks the Commission to waive late filing and late payment penalties in connection with his XXXXX Utah individual income tax.

On XXXXX, Mr. XXXXX mailed his XXXXX income tax return and payment $$$$$ to the Commission. Mr. XXXXX believed he had properly mailed the return, but the postal service returned it marked "insufficient postage". Mr. XXXXX immediately remailed the return and the Commission received it on XXXXX.

On XXXXX, the Commission notified Mr. XXXXX that it had assessed a 10% penalty against him for the late filing of the XXXXX return. The Commission instructed Mr. XXXXX to pay the amount due by XXXXX.

The Commission did not receive payment by the due date, and therefore, on XXXXX, assessed an additional $$$$$ late payment penalty against Mr. XXXXX. He paid the total amount due on XXXXX.

Mr. XXXXX moved to Utah during XXXXX. He did not file his XXXXX, XXXXX or XXXXX state income tax returns until XXXXX. The Commission assessed late filing and late payment penalties for each of those years, which penalties Mr. XXXXX has paid.


Every taxpayer has the responsibility of properly filing the tax returns required by law. If a taxpayer files tax returns by mail, proper postage must be affixed to the return. (See Utah Code Ann. '59-10-517(b).)

Through mistake or inadvertence, Mr. XXXXX failed to attach the required postage to his XXXXX tax return. Consequently, the return was filed one week after the XXXXX filing deadline.

Mr. XXXXX's simple error is understandable, but Mr. XXXXX compounded that error by not responding to the Commission's notice of XXXXX that additional taxes were due. His failure to respond resulted in the assessment of an additional $$$$$ penalty. The Commission also notes that Mr. XXXXX did not properly file and pay his Utah income tax returns for XXXXX through XXXXX.

In light of Mr. XXXXX's poor history of compliance with filing requirements and his failure to respond to the Commission's first notice of tax liability, the Commission concludes that some penalty is justified. However, in view of the fact that Mr. XXXXX's XXXXX return was only one week late, the Commission finds reasonable cause to reduce the amount of penalty to $$$$$. It is so ordered.

DATED this 19th day of November, 1993.



W. Val Oveson Roger O. Tew

Chairman Commissioner


Joe B. Pacheco Alice Shearer

Commissioner Commissioner


NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861-5A-1(p) and Utah Code Ann. '63-46b-14(3)(a).