88-0650 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :           Appeal No. 88-0650

COLLECTION DIVISION OF THE                          :

            UTAH STATE TAX COMMISSION,            :           Acct No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission pursuant to the Utah Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings.  No hearing was requested.  Therefore, this decision is issued based upon the recommendation of the Presiding Officer and the information submitted by the Petitioner.

            Petitioner argues that she was a student and did not have to pay Federal income tax.  She, therefore, thought that she did not have to file and pay state income tax.  The tax due was $$$$$.  The tax was paid on XXXXX approximately XXXXX late.  The Petitioner has requested waiver of the late payment penalty of $$$$$.

DECISION AND ORDER

            The Tax Commission finds sufficient reason to waive the $$$$$ penalty in this matter.  It is so ordered.

            DATED this 3 day of August, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

Roger O. Tew

Commissioner