BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0863
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.
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.