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.