BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
91-0733
: 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
Petitioners
were assessed a penalty in the amount of $$$$$, together with interest for the
late filing and late payment of their XXXXX individual income tax return, which
was filed and paid on XXXXX, over two and a half years late.
Petitioners
allege that they were from out of state and were stationed at XXXXX. They further allege that they provided all
of the information to XXXXX, but that XXXXX negligently failed to include the
income of XXXXX. Sufficient facts have
not been provided to determine whether or not it was the fault of XXXXX.
DECISION AND ORDER
Based
upon the foregoing, the Petitioners have not shown sufficient reason for
waiving the penalty which was imposed.
The
request of the Petitioners to waive the penalty and interest is therefore
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