Silver v. Auditing Division of the State Tax Commission

ZIMMERMAN, Justice:

Dennis M. Silver petitions for review of a final decision of the Utah State Tax Commission (“the Commission”) ordering him to pay a $l,000-per-year penalty for failing to file tax returns during the years 1978 to 1983. Silver claims that the penalty requires a showing of fraudulent intent and should not be imposed because the record contains no evidence that he had such an intent to evade the tax or filing requirement, as required by section 59-14A-92(5) of the Code. Utah Code Ann. § 59-14A-92(5) (Supp.1986). We agree. We reverse the Commission and find that the penalty was…