BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 2475
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative proceedings. The Petitioners have requested a waiver of penalty and interest associated with late filing of the XXXXX and XXXXX income tax.
The Petitioner stated that because the IRS had changed XXXXX tax deduction he had to pay the IRS back taxes and interest which has left him broke. The Petitioner argues that since he can pay the taxes and interest but the penalty "should be removed so I can afford to pay this back."
DECISION AND ORDER
The Tax Commission, after reviewing the evidence and arguments of the Petitioner, finds insufficient cause to waive the penalty. Petitioners' request is denied. It is so ordered.
DATED this 28 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis