93-2235
Income
Signed 3/30/94
BEFORE THE UTAH STATE TAX
COMMISSION
____________________________________
)
XXXXX, :
)
Petitioner, : INFORMAL DECISION
v. )
: Appeal No. 93-2235
COLLECTIONS
DIVISION OF THE )
UTAH
STATE TAX COMMISSION, : Account No. XXXXX
)
Respondent. :
_____________________________________
STATEMENT OF
CASE
An informal hearing was held in this
matter on XXXXX. Lisa L. Olpin,
Administrative Law Judge, heard the case on behalf of the Commission. Petitioner was present and represented
himself.
FINDINGS
Petitioner filed his XXXXX individual
income tax return in XXXXX after requested to do so by letter from the Tax
Commission. Petitioner remitted the tax
amount due of $$$$$ with the return.
As a result thereof, the Commission
assessed Petitioner approximately $$$$$ in interest along with $$$$$ in late
penalties.
Petitioner is requesting a waiver of
the penalty and interest amounts.
According to Mr. XXXXX, in XXXXX he
was a 17 year old high school junior working as a stocker at a grocery
store. He did not file a state return
at the time because he understood that he was under no obligation to file a
federal return.
He is requesting a waiver of the
penalty and interest amounts because he feels that these assessments are
"ridiculously high compared to the $$$$$ of original tax owed".
DECISION AND
ORDER
The Tax Commission finds sufficient
cause exists to waive the $$$$$ penalty associated with the individual income
tax due on the year XXXXX. Interest,
however, is not waived. It is so
ordered.
DATED this 30th day of March, 1994.
BY ORDER
OF THE UTAH STATE TAX COMMISSION.
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).
^^