91-1783

Income

Signed 12/20/91

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: ) INFORMAL DECISION

XXXXX ) Appeal No. 91‑1783

) 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

Petitioner filed her personal income tax return on XXXXX for the year XXXXX. She owed $$$$$ in taxes. A credit in the amount of $$$$$ in withholding taxes was applied to this amount, leaving an outstanding balance of $$$$$.

A $$$$$ late payment penalty and a $$$$$ legal fee, plus interest were assessed. Petitioner paid the outstanding balance in full on XXXXX.

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 Petitioner failed to pay her taxes in full at the time she filed her return. It is so ordered.

DATED this 20 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 District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b‑14(3)(a).

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