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