BEFORE THE UTAH STATE TAX COMMISSION
v. ) INFORMAL DECISION
) Appeal No. 89-0194
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, )
: Acct No. XXXXX
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