BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 90-2068
: 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.
The Petitioner's XXXXX individual income tax return was not filed until XXXXX and the tax was not paid in full until XXXXX. A $$$$$ late filing penalty and a $$$$$ late payment penalty were imposed.
The Petitioner represents that the return was not filed because he became unemployed in XXXXX and then obtained temporary employment prior to XXXXX and filed an extension request, but when the extension request expired, he did not have sufficient funds to pay the tax so he waited until he obtained new employment to have the funds to pay the tax.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the income tax for 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
Joe B. Pacheco S. Blaine Willes