BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
: Appeal No.
88 1572
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, :
: Acct No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedure and the Administrative Procedures Act for informal
adjudicative proceedings. The
Petitioner requests a waiver of the penalty associated with the filing of the
XXXXX income tax. The reason for the
problem was that the Petitioner inadvertently used the wrong schedule in
calculating the tax due. An additional
tax of $$$$$ was due. Upon notification
of the discrepancy the petitioner paid the tax plus accruing interest and
requested a waiver of the penalty.
DECISION AND ORDER
After
reviewing the evidence and arguments of the Petitioner, grants the petitioner's
request and orders abatement of the penalty in this matter.
DATED
this 28 day of April, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner