93-0246

Income

Signed 5/7/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑0246

) 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

On XXXXX, based on information obtained from the Internal Revenue Service, the Commission assessed Petitioner with Utah individual income tax for XXXXX in the amount of $$$$$, plus penalty and interest. On XXXXX, Petitioner's ex‑wife filed a XXXXX return on behalf of herself and Petitioner which established tax of $$$$$, but also established a credit for taxes withheld from wages of $$$$$. Late filing and payment penalties of $$$$$ each were assessed, as was a $$$$$ legal fee. Interest was also assessed on the unpaid balance of the tax. Thereafter, additional payments of $$$$$ were made.

Pursuant to Petitioner's request, the Commission has already waived the penalties assessed in this matter, leaving only the $$$$$ legal fee and interest.

DECISION AND ORDER

As noted above, the Commission has already waived all penalties in this matter. The $$$$$ legal fee is not subject to waiver. As to interest, it is a reasonable charge for Petitioner's use of the income tax funds in question. The Tax Commission finds sufficient cause does not exist to waive the interest associated with Petitioner's XXXXX income tax liability. 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

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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