BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: :
XXXXX : INFORMAL DECISION
: Appeal No.
92-1613
: 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 and paid his XXXXX personal income tax on XXXXX. At all times, Petitioner was and continues
to be a student. He states that due to
his own oversight, he did not file his Utah return timely in XXXXX. He also
forgot to file a nonresident return in XXXXX for the same period.
Petitioner was preoccupied with school
and bills. Petitioner was assessed a
$$$$$ late filing penalty, plus interest.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the personal
income tax penalty and interest assessment for the year XXXXX. It is so ordered.
DATED
this 13 day of October , 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner