Signed 12/9/93






In Re:                            )

                                  :    INFORMAL DECISION

XXXXX,                            )

                                  :    Appeal No. 93-1617


                                  :    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 and her husband (now divorced) filed their XXXXX individual tax return on time.  They owed an additional $$$$$ after the withholding taxes and a $$$$$ payment were credited.

          Petitioner contacted the Tax Commission and entered into a payment plan, agreeing to pay $$$$$ per month.  Petitioner paid $$$$$ per month on an inconsistent basis and then had her XXXXX refund ($$$$$) applied to the balance.  In the meantime, the Tax Commission had assessed the account a $$$$$ late payment penalty, $$$$$ in legal fees and interest ($$$$$).

          Petitioner's ex-husband has been contacted by the Tax Commission, but claims inability to pay due to unemployment.

          Petitioner requests that the penalty, legal fees and interest amounts be waived for hardship reasons.  She is a single parent supporting a child on a limited budget without help from the father.  Her ex-husband is not paying any portion of the additional tax, penalty or interest.

          Currently, Petitioner owes approximately $$$$$ for the year in question.

                            DECISION AND ORDER

          The Tax Commission finds reasonable cause does exist to waive the balance of Petitioner's individual income tax account for the year XXXXX in that Petitioner has paid sufficient funds to cover the entire tax amount and a portion of the penalty and interest assessments.  The remaining penalty and interest balances are waived.  It is so ordered.

          DATED this 9th day of December, 1993.



W. Val Oveson                              Roger O. Tew

Chairman                                   Commissioner


Joe B. Pacheco                             Alice Shearer

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).