BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-2342
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission for an informal hearing on
XXXXX. James E. Harward, Hearing
Officer heard the matter for the Tax Commission. The hearing was conducted over long distance telephone lines and
electronically recorded. XXXXX
represented the Petitioners.
On
or about XXXXX, the Petitioners contacted the Utah State Tax Commission. The contact was for the purpose of ascertaining
if a late penalty would be assessed if the taxes were paid within 90 days of
the due date. Two contacts were made
and each time the Petitioners were told that if they paid the balance within 90
days from the XXXXX due date no penalty would be assessed. Based upon that understanding, the
Petitioners mailed in a return with only a partial payment of the tax due. Within 90 days the balance of the payment
was paid. Thereafter, the Tax
Commission assessed a $50.00 late payment penalty and interest. Petitioners request a waiver of the late
payment penalty.
The
initial contact with the Tax Commission was for the purpose of filing an
extension. However, the Petitioners
were told that if they paid within 90 days a penalty would not be assessed and,
therefore, they would not have to file an extension.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order of the Utah State Tax
Commission that the late filing penalty for the XXXXX income tax year is hereby
waived.
DATED
this 9 day of May, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner