BEFORE THE UTAH STATE TAX COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-1383
: 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
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner