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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes