BEFORE THE UTAH STATE TAX COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1877
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, )
: Account
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.
The
Petitioner failed to file his XXXXX income tax return until XXXXX. The basis for the delay was that the
Petitioner before XXXXX had worked and lived in XXXXX and did not return to
Utah until sometime in the latter part of XXXXX The Petitioner was told by his
friends that because he had worked more than one-half of the year in XXXXX he
did not have to pay Utah income tax.
The
Petitioner was assessed a penalty in the amount of $$$$$ for failure to timely
file and pay the tax due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause has not been shown which would justify a
waiver of the penalty associated with the XXXXX income tax year. Therefore, the
Petitioner's request to waive the penalty for that period is denied. It is so ordered.
DATED
this 26th day of December, 1989.