BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
90-2047
:
: 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
Petitioner was assessed late filing and late payment penalties for her XXXXX
and XXXXX individual income return, for total penalties of $$$$$. Those penalties were later reduced to $$$$$
by Commission action.
The
Petitioner represents that she does not have funds with which to pay the
penalty and that it was caused because of her divorce, but she does not give
any further reason for filing the returns late.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty
associated with the income tax for XXXXX and XXXXX. It is so ordered.
DATED
this 16 day of August, 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