BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, ) Appeal No. 91-1276
: 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
Petitioner
did not file his XXXXX individual income tax return until XXXXX. Therefore, a $$$$$ late filing penalty and
$$$$$ late payment penalty were imposed.
However, subsequent action of the Commission reduced the total penalty
to $$$$$.
Petitioner
alleges that he has had health problems, and submitted a letter from his
Physician supporting his medical problems.
In addition, Petitioner further states that he did not file because he
had almost no income in XXXXX and XXXXX, and he believed he would be able to
income average and to deduct his children as dependents. However, he found out he was wrong in XXXXX,
and then filed his tax return. He
further states that he has not been employed since XXXXX.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the $$$$$ balance
of the penalty associated with the income tax for XXXXX. It is so ordered.
DATED
this 16 day of August, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner