90‑0109

Income

Signed 9/12/90

BEFORE THE UTAH STATE TAX COMMISSION

___________________________________

XXXXX

Petitioner, )

v. ) INFORMAL DECISION

) Appeal No. 90‑0109

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 a hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Commission. Present and representing the Petitioner was XXXXX.

At the time the Petitioner's XXXXX income tax return was due, she was married. Her then husband was responsible for the filing and payment of their joint income tax returns. The Petitioner was divorced from her husband in XXXXX.

In XXXXX, the Petitioner received notice from the Tax Commission that her income tax return for that year had not been filed nor the tax paid for that year. It was the Petitioner's position that she was unaware that the taxes had not been filed nor paid since she relied completely on her ex‑husband to do so.

As a result of the failure to timely file and pay the tax for XXXXX, the Petitioner was assessed a penalty in the amount of $$$$$.

DECISION AND ORDER

Tax Commission finds sufficient cause exists to waive the penalty associated with the XXXXX income tax year. The Tax Commission further finds, however, that sufficient cause has not been shown which would justify a waiver of the interest associated with that year. It is so ordered.

DATED this 12 day of September, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

NOTICE: You have twenty (20) 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).

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