BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner