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