89-0184-Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,                                                                     )

            Petitioner,                                                         :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )           Appeal No. 89-0184

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.  No hearing was requested, therefore, the matter was conducted by a review of the file before the Tax Commission.

            The Petitioner filed his XXXXX income tax return on XXXXX with tax due of $$$$$.  The Petitioner was assessed $$$$$ in penalty and $$$$$ in interest for failure to timely file and pay the tax due.

            The Petitioner had been in Poland for one and one-half years preceding XXXXX.  However, department records do not show that an extension was requested or granted with regard to the filing of the XXXXX income tax return.

DECISION AND ORDER

            The Tax Commission finds that sufficient cause has not been established for waiver of the penalty and interest assessed for the XXXXX income tax year.  Therefore, the Petitioners request to waive the penalty and interest for the tax year XXXXX is denied.  It is so ordered.

            DATED this 22nd day of September, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner