BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0856
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 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