BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 88-1227
UTAH STATE TAX COMMISSION, : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission for reconsideration of a
Commission decision denying a request for waiver of interest assessments on
Petitioners' XXXXX and XXXXX personal income tax returns. Pursuant to Utah Code
Ann. §63-46b-5(1)(b), no hearing was held.
A review of Petitioners' file served as the evidentiary basis for this
decision.
Petitioners,
XXXXX, filed returns for XXXXX and XXXXX in XXXXX. Petitioners had worked with their accountant and the Tax
Commission for several months in an effort to determine their tax obligations
for the subject years. The Tax
Commission waived all penalties and, Petitioners assert, agreed to accept
payment for the tax and interest charges calculated to approximately XXXXX as
payment in full. However, after the agreed amount was paid, interest charges
continued to accrue on the account.
Petitioners request a waiver of these charges based on the agreement
made with the Tax Commission.
FINDINGS
Utah
Code Ann. §59-1-401(7) authorizes the Commission to waive penalty and interest
assessments, and the Commission will do so upon the showing of reasonable
cause. Because Petitioners voluntarily
came forward and made every effort to clear their tax liabilities, and because
they relied upon information they received from the Commission indicating their
payment would be accepted as payment in full, the Petitioners have shown
reasonable cause for waiver of the additional interest assessments.
DECISION AND ORDER
Based on the foregoing, it is the decision and order of the Commission that the request for a waiv