87-2342 - Income

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