BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0856
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 review of the file before
the Tax Commission.
The
Petitioners maintained they filed their XXXXX income tax return in a timely
manner. However, the return was not
received by the Utah State Tax Commission.
The Petitioners also maintained that they were aware that taxes for the
period in question were owing and they attempted on several occasions in XXXXX
to make arrangements for a payment plan with the Commission.
A
return for the tax year XXXXX was not filed by the Petitioners until XXXXX
along with payment for taxes owing of $$$$$ and interest payment of $$$$$.
The
Petitioners were assessed a $$$$$ penalty for failure to timely file and
failure to pay the tax due.
DECISION AND ORDER
The
Tax Commission finds that insufficient cause exists to waive the penalty and
interest associated with the XXXXX income tax.
Therefore, Petitioner's request to waive the penalty and interest
associated with the XXXXX income tax is denied. It is so ordered.
DATED
this 6th day of July, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine Davis
Commission