BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. ) INFORMAL DECISION
:
) Appeal No.
89-0194
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 timely filed her XXXXX income tax return on XXXXX. Because the Petitioner was unable to pay the
state tax owed, she filed her return with the expectation that she would be
billed by the state for the amount due which was $$$$$. On XXXXX the Petitioner paid the $$$$$ in
income tax but did not pay the $$$$$ penalty nor the $$$$$ interest which had
accrued on her account for failure to timely pay the tax due.
DECISION AND ORDER
The
Tax Commission finds that sufficient cause to waive the penalty and interest
for the XXXXX income tax year has not been established. Therefore, the Petitioner's request to waive
the penalty and interest for that year 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