89-1075 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-1075

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.  On XXXXX, Petitioner filed and paid his XXXXX income tax return along with the $$$$$ in income tax due.

            Petitioner was assessed a penalty of $$$$$ for failure to timely file and timely pay the tax due.

DECISION AND ORDER

            The Tax Commission finds sufficient cause to waive the penalty associated with the XXXXX income tax year has not been established.  Therefore, Petitioner's request to waive the penalty and interest for the XXXXX income tax year is denied.

            DATED this 15th day of September, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.