BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
: Appeal No.
88 2532
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: 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 on the XXXXX.
Jerry E. Larrabee, Presiding Office, heard the matter for and in behalf
of the Tax Commission.
The
Petitioner presented evidence to indicate that she inadvertently failed to
submit a check with the XXXXX income tax returns filed with the Utah State Tax
Commission. Subsequent notices were
attributed to a difficulty she was having with the Internal Revenue Service
over miss-application of a $$$$$ payment to her account. As a result, it was sometime before the
matter was actually taken resolved and paid.
The Petitioner has requested the waiver of the penalty and interest
associated with this account.
DECISION AND ORDER
The
Tax Commission finds no persuasive evidence upon which to base a waiver of the
penalty. However, in light of the
amount and the time period involved, the Tax Commission will waive the penalty
but not the interest. It is so ordered.
DATED
this 21 day of June, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner