91-0052

Income

Signed 4/10/91

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX ) Appeal No. 91‑0052

) 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

Petitioner states that as a firefighter employed by the National Park Service, he has frequently had to travel to areas where emergencies have arisen, and his income tax return for the tax year XXXXX was inadvertently not mailed due to his travel schedule. The return was filed and the tax paid XXXXX. Petitioner states that the XXXXX failed to withhold Utah income tax from his wages. Petitioner contends that he did not know what Utah tax law required and when his taxes were prepared for XXXXX he was surprised to discover that he owed Utah taxes. Petitioner states that he is now unemployed and does not have the ability to pay the penalty and interest assessed to his account because he has exhausted his savings to pay the tax amount due.

The Tax Commission finds no basis for a waiver of the penalty or interest in this case. Petitioner filed the return and paid the tax in question years after the due date, and the reasons he alleges for this delinquency are insufficient. The Petitioner was negligent in not filing and paying the taxes in a timely manner. Petitioner made no effort to make any arrangements or attempt to file an extension request.

Petitioner has alleged economic hardship. However, hardship alone is insufficient cause for waiver of penalty and interest.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty and interest associated with Petitioner's income tax for the tax year XXXXX. It is so ordered.

DATED this 10 day of April, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).

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