BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1762
: 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.
1. Petitioner received a refund after filing and paying his XXXXX personal income taxes on time.
2. Then, in XXXXX, the Tax Commission compared Petitioner's XXXXX federal income tax information with his XXXXX state return. This audit revealed discrepancies which caused a change in Petitioner's XXXXX state taxable income.
3. As a result, Petitioner owed an additional $$$$$ in taxes in XXXXX. The initial ten percent penalty for under reporting was previously waived by the Commission.
4. The remaining $$$$$ penalty for nonpayment and interest assessments are currently at issue.
5. Petitioner claims financial hardship in that he has been laid off from Pan Am since XXXXX and has had difficulty locating permanent employment. Health problems are now complicating his life further.
DECISION AND ORDER
The Tax Commission finds sufficient cause does not exist to waive the remaining penalty and interest assessments. The Tax Commission advises him to contact the Collections Divisions to work out a viable payment schedule. It is so ordered.
DATED this 21st day of December, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes