91-0479 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

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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