BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0040
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
Petitioner requested waiver of penalty and interest associated with the late filing of his XXXXX personal income tax return. No hearing was requested. In a letter dated XXXXX, Petitioner's representative, XXXXX, indicated that his office prepared the original return but was subsequently notified by XXXXX that interest income had not been reported to a XXXXX. XXXXX office prepared an amended return thinking that the original return had been filed and mailed the amended return to the Petitioner who filed it with the amount shown. Subsequently, the Petitioner was notified that the tax had not been paid nor had the Form TC-40 been filed. Petitioner immediately filed the Form TC-40 and enclosed a check for $$$$$ which included both the original tax due of $$$$$ and the amended additional tax due of $$$$$ which had previously been paid.
DECISION AND ORDER
Based on the foregoing facts, it is the Decision and Order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest be denied.
DATED this 5 day Of March, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis