BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88 2475
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 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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner