89-1925 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-1925

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 alleged his income tax return for XXXXX was either not received, or was lost by the Commission.  In XXXXX the taxpayer moved from Utah and was not aware that the return for XXXXX was missing.

            The Petitioner learned of the problem when he received a notice of warrant and demand for payment of taxes dated XXXXX.  After contacting the Commission, the Petitioner filed another return for XXXXX and made payment in the amount of $$$$$.

            The Petitioner was assessed a $$$$$ penalty for failure to timely file the tax due and interest for that period of time was assessed.

            The penalty of $$$$$ was subsequently waived by Commission action, and the Petitioner requests a waiver of the interest.

DECISION AND ORDER

            The Tax Commission finds sufficient cause has not been shown in light of the circumstances to waive the interest associated with the XXXXX income tax year.  It is so ordered.

            DATED this  26th day of December, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

G. Blaine Davis

Commissioner