BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX ) Appeal No. 91-0806
: 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
The
Petitioner timely filed his XXXXX income tax return showing a total XXXXX
income tax in the amount of $$$$$, less withholdings of $$$$$, for a net amount
due of $$$$$. No payment was included
with the return.
The
Petitioner alleges that the underpayment was because his wife's employer
refused to withhold from her paycheck, not withstanding that they had asked the
employer on several occasions to withhold.
Thus, Petitioner knew in advance that the payroll withholdings would not
be sufficient and that they would have to make additional payment, and yet made
no preparations or plans to pay even the small sum of $$$$$.
DECISION AND ORDER
Based
upon the foregoing, the Petitioner has not presented sufficient facts to
justify a waiver of the penalty.
The
Petitioner's 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