BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: 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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner