BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 90-1087
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.
During the XXXXX income tax year, the Petitioner was a part year resident of Utah, from XXXXX to XXXXX. As a result, the Petitioner was liable for Utah income tax in the amount of $$$$$.
The Petitioner did not pay the tax due until XXXXX. As a result of the late payment, a penalty in the amount of $$$$$ was assessed.
It was the Petitioner's position that the Petitioner paid Colorado income tax which included the amount allocable to Utah. Therefore, the Petitioner argued, the penalty and interest is an unwarranted burden on him.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalty nor interest associated with the XXXXX income tax year. It is so ordered.
DATED this 7 day of November, 1990.