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.
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
Joe B. Pacheco S. Blaine Willes