90‑0085

Income

Signed 6/29/90

BEFORE THE UTAH STATE TAX COMMISSION

__________________________________

XXXXX

Petitioner, )

v. ) INFORMAL DECISION

) Appeal No. 90‑0085

COLLECTION DIVISION OF THE )

UTAH STATE TAX COMMISSION, )

) Account No. XXXXX

Respondent. )

_________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and in behalf of the Commission. Present and representing the Petitioner was XXXXX. Present and representing the Tax Commission was XXXXX from the XXXXX Division.

The Petitioner was a Utah resident and XXXXX at XXXXX from XXXXX. For the tax years XXXXX, the Petitioner did not file a Utah income tax return. Instead, the Petitioner filed XXXXX income tax returns for monies received by him as a result of his being a shareholder in a XXXXX corporation which was incorporated in XXXXX.

The Petitioner believed that because he filed his returns in XXXXX, he did not have to file a Utah income tax return.

A penalty in the amount of $$$$$ for each of the years in question was assessed as well as interest applied at the statutorily required rate for the failure to timely file and pay the taxes due.

DECISION AND ORDER

The Tax Commission finds sufficient cause has not been shown which would justify a waiver of the penalty and interest associated with the XXXXX income tax years. Therefore, the Petitioner's request is denied. It is so ordered.

DATED this 29 day of June, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner

NOTICE: You have ten (10) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).

^^