BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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
Joe B. Pacheco S. Blaine Willes