BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: 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.
FINDINGS
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.