88-2833 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :           Appeal No. 88 2833

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 Rules of Administrative Procedure and the Administrative Procedures Act for informal adjudicative act.  The Presiding Officer reviewed the file and made a recommendation to the Tax Commission.

            The Petitioner requested a waiver of penalty and interest associated with the late filing of the XXXXX income tax on the grounds that the Petitioner was an independent contractor for the tax year XXXXX.  They computed their tax and found that they owed $$$$$ to the Federal and $$$$$ to the State and were unable to pay at that time.  Petitioners then filed their XXXXX income tax return with their XXXXX return.

DECISION AND ORDER

            The Tax Commission, after reviewing evidence and arguments of the Petitioner and the recommendation of the Presiding Officer, declines to grant Petitioner's request.  It is noted by the Commission that the Petitioner has been assessed a $$$$$ late payment penalty and a $$$$$ late filing penalty as well as accruing interest on the unpaid tax for the period in question.  The balance due after payments made by the Petitioner indicate a balance due in excess of $$$$$.

            DATED this 6 day of April, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Han