93-0245
Income
Signed 5/7/93
BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
) INFORMAL DECISION
XXXXX, )
) Appeal No. 93‑0245
) 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. As provided for by Utah Code Ann. 63‑46b‑5,
this decision is based upon information contained in the Tax Commission's file.
FINDINGS
Petitioner did not request a hearing
in this matter.
Petitioner filed her XXXXX personal
income tax return late on XXXXX.
Payment was not received until XXXXX.
As a result, Petitioner was assessed two $$$$$ penalties, one for late
filing and another for late payment.
Interest was also assessed.
The Tax Commission later waived the
penalties on XXXXX.
Petitioner is requesting a waiver of
the remaining interest assessment.
Petitioner is a widow who is existing
on a very limited income. She worked
for a time at a senior citizen center until her health failed her. Since then she has tried to financially help
her two disabled children and another child who has been through a divorce and
bankruptcy recently.
Petitioner missed the income tax
filing and payment deadlines as she was unaware that she owed money and did not
understand how to go about it. She
believed that the senior citizen center was withholding taxes on her behalf,
fulfilling her obligation to the state.
DECISION AND
ORDER
The Tax Commission finds sufficient
cause does not exist to waive the interest associated with the personal income
taxes due on the year XXXXX as Petitioner had use of this money during the time
it should have been remitted to the state.
It is so ordered.
DATED this 7 day of May, 1993.
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
NOTICE: You
have twenty (20) days after the date of the final order to file a request for
reconsideration or thirty (30) days after the date of the final order to file
in District Court a petition for judicial review. Utah State Tax Commission
Administrative Rule R861‑5A‑1(p) and Utah Code Ann. 63‑46b-
14(3)(a).
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