BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0479
: Account
No. XXXXX
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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
timely filed his XXXXX individual income tax return and there had been
sufficient withholdings to pay the full amount of the tax and for Petitioner to
also receive a refund. Three and a half
years later, in XXXXX the Petitioner filed an amended return showing additional
tax due. When he failed to pay the
additional tax within ninety days, a $$$$$ penalty was assessed, together with
interest for the time period that the tax was unpaid.
Petitioner
represents that he had filed a request for waiver of the penalties and was
under the impression that penalties would not be assessed while that waiver was
being considered. Petitioner did not
pay the balance of the tax until XXXXX.
DECISION AND ORDER
Based
upon the foregoing, the Petitioner has not shown sufficient reason to waive the
penalty or interest.
The
Petitioners request to waive the 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