92-1742 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 92-1742

)

: 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 is a minor. He filed his XXXXX state personal income tax return on time and included a payment of $$$$$. His total tax liability for XXXXX was $$$$$. Adding $$$$$ in prepayments to the $$$$$, Petitioner was left with a balance owing of $$$$$.

Petitioner paid this difference plus interest and a $$$$$ penalty on XXXXX.

The penalty was later waived by the Commission.

Petitioner is seeking a waiver of the remaining interest assessment.

Apparently in this case, Petitioner sent in $$$$$ in XXXXX, presumably as a prepayment for XXXXX taxes. The Tax Commission, however, credited this $$$$$ payment to Petitioner's XXXXX personal income tax which was delinquent $$$$$. This explains why Petitioner was short on his XXXXX personal income taxes.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the interest associated with the XXXXX personal income taxes. It is so ordered.

DATED this 30th day of November, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner