90-2047 - Income

 

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