BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0863
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.
Petitioner
is a nonresident of the state of Utah.
In XXXXX, while contemplating beginning to complete her XXXXX Utah State
Income Tax, Petitioner was not able to obtain an instruction booklet.
Petitioner
did not locate an instruction booklet until XXXXX, however, did not complete
her XXXXX tax return until XXXXX which had tax due of $$$$$. The tax was paid
with the filing of the return.
Petitioner
was assessed $$$$$ in penalty and $$$$$ in interest for failure to timely file
and timely pay the tax due.
DECISION AND ORDER
The
Tax Commission finds that reasonable cause for the Petitioner's failure to file
the XXXXX income return in a timely manner did not exist, and the Petitioner's
request to waive the penalty and interest associated with the XXXXX income tax
year is denied. It is so ordered.