89-0016 - Income

BEFORE THE UTAH STATE TAX COMMISSION

__________________________________

XXXXX,

            Petitioner,                                                         :

                                                                                    )

v.                                                                                 :           INFORMAL DECISION

                                                                                    )

                                                                                    :           Appeal No. 89-0016

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 on a request for waiver associated with the late filing of the XXXXX income tax year.  The Petitioner presented evidence that he filed his XXXXX income tax in a timely fashion.  However, in filing both his federal and state returns he juxtaposed the checks to the state and the federal thereby sending the IRS check to the State Tax Commission and the State Tax Commission check to the IRS.  The IRS cashed the $$$$$ check from the Petitioner, the State Tax Commission sent back the federal tax check of $$$$$ to the Petitioner.  The Petitioner immediately submitted the appropriate funds for the payment of the taxes due.  The Tax Commission has since assessed penalties and interest.  The Petitioner indicates no issue on the interest, however, does contest the imposition of the $$$$$ penalty.

DECISION AND ORDER

            The Tax Commission after reviewing the evidence and arguments of the Petitioner finds sufficient cause for the waiver of the penalty associated with the XXXXX income tax year.  It is so ordered.

            DATED this 9th day of January, 1989

FOR THE UTAH STATE TAX COMMISSION.

            G. Blaine Davis

            Commissioner