BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-2343
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
This is an appeal to the Utah State Tax Commission from a decision of the Collection Division of the Utah State Tax Commission (Respondent) to assess penalty and interest on individual income tax account No. XXXXX for XXXXX. An informal hearing on the above-captioned matter was held on XXXXX, in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard the matter for the Tax Commission. XXXXX represented himself. Petitioner stated that taxes due for XXXXX amounted to $$$$$ and that W2 withholding amounted to $$$$$. An additional tax of $$$$$ was due. Petitioner filed for XXXXX on XXXXX. Petitioner stated that he did not file sooner because he used the state as a forced savings program. Petitioner did get a refund from the federal government for XXXXX and estimated that he would get $$$$$ back from the state of Utah for XXXXX. When Petitioner did file in XXXXX he found out that he owed the additional tax of $$$$$, but he noted that this was only a %%%%% underpayment. Petitioner stated that the $100 penalty was excessive and requested a waiver of the penalty and interest.
Petitioner had a statutory obligation to file his XXXXX individual income tax by XXXXX. Respondent properly assessed a $50 late filing penalty and a $50 late payment penalty pursuant to Utah Code Ann. §59-1-401 (1953). However, because the underpayment was less than %%%%%, the Tax Commission finds sufficient cause to waive the penalty and interest.
DECISION AND ORDER
Based on the foregoing, it is the decision and order of the Utah State Tax Commission that Petitioner's request for waiver of penalty and interest on individual income tax account No. XXXXX for the tax year XXXXX be Granted. The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.
DATED this 27 day of June, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco