BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0737
: 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
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner