BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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
Joe B. Pacheco S. Blaine Willes