91-1175 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX                                                                                  )

                                                                                    :           Appeal No. 91-1175

                                                                                    :           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 Individual Income Tax Return with a balance due, after the deduction of withholding, of $$$$$.  Payment of that amount did not accompany his return, so a late payment penalty of $$$$$ together with interest was applied.

            It was later determined that his check for $$$$$ had been sent to the Internal Revenue Service instead of the State Tax Commission.  The Commission has previously waived the $$$$$ penalty, but Petitioner now asks that interest in the amount of $$$$$ be waived.  The Petitioner offers no reason for requesting the waiver other than that it will be hard for them to pay because they have a daughter getting married.

            Petitioner's action caused the State to lose the use of the money for the time period in question, and the statute imposes interest for the loss of use of those funds.

DECISION AND ORDER

            The Tax Commission finds sufficient cause does not exist to waive the interest associated with the Income Tax Return of the Petitioner for XXXXX.  It is so ordered.

            DATED this 8 day of August, 19