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