BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: 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.
FINDINGS
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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner