BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1877
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, )
: Account 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.
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.