91-1752

Income

Signed 12/5/91

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, ) Appeal No. 91‑1752

) 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

The Tax Commission did not receive Petitioner's XXXXX personal income tax return and payment. Accordingly, the Tax Commission estimated Petitioner's tax and sent him notice on XXXXX.

Petitioner then filed his XXXXX personal income tax return on XXXXX, making payment 15 days earlier in the amount of $$$$$. Petitioner was assessed $$$$$ for lateness, plus interest.

Petitioner contends that he did file his return on time in XXXXX, but lost his records to substantiate his XXXXX income during a move after selling his home. He feels it is unfair for the Tax Commission to take so long in notifying him of the unreceived return.

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. It is so ordered.

DATED this 5 day of December, 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

NOTICE: You have twenty (20) days after the date of the final order to file a Request for Reconsideration or thirty (30) days after the date of final order to file in Supreme Court a Petition for Judicial Review. Utah State TAx Commission Administratie Rule R861-5A-1(0) and Utah Code Ann. '63-46b-14(3)(a).

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