BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 93-1734
: 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. As provided for by Utah Code Ann. '63-46b-5, this decision is based upon information contained in the Tax Commission's file.
According to Tax Commission files, Petitioner filed and paid her XXXXX individual income taxes on XXXXX. Two $$$$$ penalties were assessed, one for late filing and the other for late payment. Interest was also added.
Petitioner, a California resident, wrote that she recalled sending her XXXXX return and payment ($$$$$ check) on time in XXXXX to Utah. She stated that she mailed her XXXXX federal return at the same time. Both returns were prepared by a tax practitioner.
It was not until XXXXX, however, that her check was cashed by the Tax Commission. The Commission does not have a copy of Petitioner's check or the envelope in which it was sent.
Petitioner has no idea how it was that her return and payment were received so late at the Commission. Her XXXXX federal return was never received at the Internal Revenue Service and she had to re-submit it.
Petitioner surmises that the U.S. mail may be at fault. Both Petitioner and her roommate mailed their XXXXX federal and state returns at the same time. Petitioner's roommate's federal return was also never received by the I.R.S. The roommate's California return was received by the state in XXXXX also.
Petitioner is requesting a waiver of the penalty and interest amounts.
It is also noted that Petitioner has been assessed a $$$$$ penalty in each of the years XXXXX, XXXXX and XXXXX for late payment. Returns in these past years have always been filed on time.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalties associated with the tax year XXXXX. The interest is also not waived. It is so ordered.
DATED this 21st day of January, 1994.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
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).