BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) 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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes
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-