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