88-2532 - Income

 

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