88-2475 - Individual Income

 

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