89-0075- Income

BEFORE THE UTAH STATE TAX COMMISSION

___________________________________

XXXXX,                                                                     )

            Petitioner,                                                         :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )           Appeal No. 89-0075

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 Petitioner has requested a waiver of the penalties of the late filing of the XXXXX, XXXXX, income tax years.  The Petitioner argued that they moved into the State of Utah from a state that did not have state income tax and, therefore, had a difficult time adjusting to the payment of taxes.  In addition, the entities from which they derive their income do not withhold taxes, the National Guard and the Air Force Reserves.

DECISION AND ORDER

            The Tax Commission, after reviewing the evidence and arguments presented by the Petitioner, find insufficient grounds for waiver of the penalties associated with late filing and late payment of the tax for the years in question.  However, the Commission hereby exercises its discretion and reduces the penalty to the sum of $$$$$.  It is so ordered.

            DATED this 15th day of May, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman