BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
91-1456
: 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
filed his personal income tax for the year XXXXX on XXXXX. He did not pay his taxes in the amount of
$$$$$ at that time, nor did he request an extension. A penalty in the amount of $$$$$ plus interest was assessed. On XXXXX, Petitioner paid his taxes for
XXXXX in full.
Petitioner
explains that his father died on (XXXXX it appears). Due to the emotional stress of this loss, Petitioner was not in
any condition to deal with his financial matters.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the penalty
associated with the personal income tax for the year XXXXX in light of the fact
that the payment was due nearly one and one-half months before the death of
Petitioner's father. It is so ordered.
DATED
this 25 day of November, 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