BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0906
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 Utah 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 minor child whose income tax return for XXXXX was not filed or paid until
XXXXX, at which time the tax of $$$$$ was paid. For the income tax year XXXXX, the return was not filed or paid
until XXXXX, at which time the tax of $$$$$ was paid.
Petitioner
was assessed a penalty of $$$$$ for the late filing and payment of the XXXXX
income tax and was assessed a penalty of $$$$$ for the late filing and payment
of the XXXXX income tax.
DECISION AND ORDER
The
Tax Commission finds sufficient cause to waive the penalties associated with
the XXXXX and XXXXX income tax years has not been shown. Therefore, Petitioner's request to waive the
penalty and interest for the periods in question is denied.
DATED
this 15th day of September, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner