BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-1123
UTAH STATE TAX COMMISSION, :
: Account No. XXXXX
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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis