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