89-0856 - Income

 

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