90-0842

Income

Signed 5/17/90

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

XXXXX,

Petitioner :

) INFORMAL DECISION

v. :

COLLECTION DIVISION OF THE ) Appeal No. 90-0842

STATE TAX COMMISSION OF UTAH :

Respondent ) Acct. No. XXXXX

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission pursuant to the Administrative Procedure Act for informal proceedings. No hearing was requested, therefore, the matter was conducted by a review of the file before the Tax Commission.

The Petitioner filed his XXXXX income tax return on XXXXX. At that time the Petitioner failed to attach a copy of his nonresident XXXXX income tax return for wages earned in XXXXX. As a result additional Utah taxes were owed in the amount of $$$$$, which the Petitioner paid on XXXXX.

The Petitioner was assessed a penalty of $$$$$ and the appropriate interest for having failed to timely 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 and interest associated with the XXXXX income tax year. Therefore, the Petitioner's request to waive the penalty and interest for that period is denied. It is so ordered.

DATED this 17th day of May, 1990.

BY ORDER OF THE UTAH STATE TAX 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).

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