89-0194-Income

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