BEFORE THE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-3251
UTAH STATE TAX COMMISSION, : 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 a $50.00 penalty on individual income tax account No. XXXXX for XXXXX. No hearing was requested. Therefore, the Tax Commission decides this matter based upon the materials in the file.
Petitioner stated that when he filed for XXXXX, he gave a XXXXX address. The Tax Commission sent correspondence to XXXXX. By the time Petitioner received the mail, the penalty was already in force.
Tax due for XXXXX amounted to $$$$$. Petitioner failed to remit payment with his return but W-2 withholding amounted to $$$$$. Petitioner underpaid his tax by $$$$$ and was properly subject to a 10% penalty pursuant to Utah Code Ann. §59-1-401(3)(a) (1953). However, because of the apparent confusion concerning Petitioner's address, the Tax Commission finds reasonable cause to waive the penalty.
DECISION AND ORDER
Based on the foregoing, it is the Decision and Order of the Utah State Tax Commission that penalty on individual income tax account No. XXXXX for XXXXX be waived.
The Collection Division of the Utah State Tax Commission is hereby ordered to adjust its records in accordance with this decision.
DATED this 26 day of August 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis