91-0806 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX                                                                                  )           Appeal No. 91-0806

                                                                                    :           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

            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