BEFORE THE UTAH STATE TAX COMMISSION
Petitioner, : INFORMAL DECISION
: Appeal No. 93-2235
COLLECTIONS DIVISION OF THE )
UTAH STATE TAX COMMISSION, : Account No. XXXXX
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.
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
Joe B. Pacheco Alice Shearer
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).