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