93-0310

Income

Signed 5/7/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑0310

) 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, Petitioner was assessed with individual income tax of $$$$$ for the XXXXX tax year. Notice of the assessment was mailed to his last known address. However, Petitioner had moved from that address and left Utah some years earlier. He did not receive notice of the assessment until XXXXX, when a correct address was obtained from the Internal Revenue Service. After learning of the assessment, Petitioner paid the principle amount of the tax, but requested waiver of interest in the amount of $$$$$.

Apart from the year in question, Petitioner has no history of untimely payment of his tax liability.

DECISION AND ORDER

In view of Petitioner's lack of notice of his tax liability and the absence of any prior record of untimely payment of tax on his part, the Tax Commission finds sufficient cause does exist to waive the interest associated with Petitioner's XXXXX income tax liability. It is so ordered.

DATED this 7 day 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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