BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 90-1090
: 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.
The issue before the Commission is Petitioner's request for waiver of interest associated with her XXXXX income tax liability.
The Petitioner's XXXXX individual income tax return was filed on XXXXX, thereby establishing a tax liability of $$$$$. The Petitioner made partial payments toward her liability in XXXXX, XXXXX, XXXXX, XXXXX, and XXXXX. A late payment penalty of $$$$$ and interest charges have been imposed against the Petitioner. The penalty assessment was subsequently waived by the Commission.
The Petitioner contends she received no notice of any tax deficiency until XXXXX. The Petitioner then called the Commission to determined the amount of tax due and submitted payment of that amount.
DECISION AND ORDER
The Tax Commission has previously waived late payment penalties assessed against the Petitioner. While the Petitioner now requests waiver of the remaining interest assessments, the Commission considers such interest as a reasonable charge for Petitioner's use of funds which should have been paid to the Commission at an earlier date. The Tax Commission therefore finds sufficient cause does not exist to waive the interest associated with the Petitioner's individual income tax for XXXXX. It is so ordered.
DATED this 4th day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes