BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0906
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 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