BEFORE THE UTAH STATE TAX COMMISSION
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0737
: 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.
Petitioner failed to file a XXXXX individual income tax return. He was written up by the Auditing Division on a non filer audit, and a $$$$$ penalty was imposed for failure to file and an additional $$$$$ penalty was imposed for failure to pay. The total tax due from the Petitioner for XXXXX was $$$$$.
The Petitioner alleges that he was misinformed and advised by his tax consultant that he did not owe tax for XXXXX and was not required to file a return, but he did not submit any evidence of that claim nor that he had retained a CPA or tax consultant.
The Petitioner also owes tax, penalty, and interest for the years XXXXX and XXXXX.
DECISION AND ORDER
Based upon the foregoing, the Petitioner has failed to present sufficient justification to waive the penalty and interest in this matter.
The request of the Petitioner to waive the penalty and interest for XXXXX 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
Joe B. Pacheco S. Blaine Willes