BEFORE THE UTAH STATE TAX COMMISSION
v. ) INFORMAL DECISION
) Appeal No. 89-0533
COLLECTION DIVISION OF THE )
STATE TAX COMMISSION OF UTAH, )
) Acct No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from the denial of Petitioner's request for a waiver of interest assessment on Petitioner's XXXXX income tax return. Pursuant to Utah Code Ann. §63-46b-5 (1986 Rep., 1988 Supp.), no hearing was held. A review of Petitioner's file served as the evidentiary basis for this decision.
Utah Code Ann. §59-1-402 (1987 Rep.) provides that interest in the amount of 12% per annum of the amount due shall be assessed for tax obligations which are not timely paid. Utah Code Ann. §59-1-401(8) (1987 Rep., 1989 Supp.) provides that the Commission may waive or reduce such interest assessments upon reasonable cause shown.
Petitioner was not timely in the full payment of his tax obligations for XXXXX and, therefore, he was assessed interest on the amounts outstanding. Petitioner admits that the late payment of his obligations was due to his own ignorance of the necessary procedures and he offers nothing else that would justify the waiver of the interest in this case. Petitioner's burden of showing reasonable cause for the granting of the waiver request has not been met.
DECISION AND ORDER
Based on the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioner's request for waiver of interest be denied.
DATED this 21st day of September, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine Davis