BEFORE THE TAX COMMISSION OF
UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-3251
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner