BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 88 1572
COLLECTION DIVISION OF THE :
STATE TAX COMMISSION OF UTAH, :
: Acct No. XXXXX
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