BEFORE THE UTAH STATE TAX COMMISSION
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-1383
: 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.
After notification from the Tax Commission's Audit Division of amounts due, Petitioners filed their XXXXX personal income tax return and paid $$$$$ in taxes on XXXXX, nearly three years late. A $$$$$ penalty plus interest had been assessed as well for the untimeliness.
Petitioners request a waiver of the penalty for personal reasons. In XXXXX, Petitioners separated as a result of marital discord, eventually leading to a divorce in XXXXX. Later, in XXXXX, Petitioners remarried. This emotional upheaval in their lives caused their financial obligations to take a back seat.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the income taxes due for XXXXX. It is so ordered.
DATED this 24 day of October, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes