BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
90-2509
:
: 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
Petitioners were late in the payment of their XXXXX income tax return. Their letter represents that their payment
of $$$$$ was only a few days late, but the information provided by the
Collection Division indicates that it was not paid until two and a half years
after the due date. In addition, the
Petitioners have been assessed penalty and interest for three straight years,
XXXXX, XXXXX, and XXXXX.
DECISION AND ORDER
Based
upon the foregoing, the Petitioners have failed to shows sufficient reason to
justify a waiver of the penalty and interest in this case.
The
Petitioners' request to waive penalty and interest is hereby denied. It is so ordered.
DATED
this 19 day of July, 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