BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
: INFORMAL DECISION
:
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1123
UTAH STATE TAX COMMISSION, :
: Account
No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
Petitioner,
XXXXX, appeals the assessment of interest and penalty for late payment of his
XXXXX Utah individual income tax.
Pursuant to the Utah Administrative Procedures Act and the rules of the
Tax Commission, this matter is conducted as an informal adjudicatory proceeding. As no hearing has been requested, this
decision is based upon information contained in the Tax Commission's file.
FINDINGS
Petitioner
filed his XXXXX income tax return in a timely manner, but failed to pay the tax
due of $$$$$ because he was unemployed.
As a result, penalty of $$$$$ and interest of $$$$$ has been assessed
against him. Petitioner now seeks
waiver of these charges.
DECISION AND ORDER
The
Tax Commission finds that Petitioner has failed to establish reasonable cause
to waive interest and penalty charges in this matter. Petitioner's request for
waiver is, therefore, denied. It is so
ordered.
DATED
this 23rd day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner