BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0197
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: 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. No hearing was requested, and therefore, the matter was conducted by a review of the file before the Tax Commission.
The Petitioner filed his XXXXX income tax return on XXXXX. At that time his tax liability was $$$$$ and he had withholding in the amount of $$$$$. As result of that overpayment, Petitioner received a refund in the amount of $$$$$.
On or about $$$$$, Petitioner filed an amended return for the XXXXX tax year which increased his income tax liability for that year to $$$$$.
Petitioner then paid $$$$$ which represented the amount he received as a refund as well as the amount of taxes due which were not covered by his withholding. The Petitioner was assessed a $$$$$ penalty for failure to timely pay the tax due.
DECISION AND ORDER
The Tax Commission finds that due to the amount of the penalty, sufficient cause to waive the penalty associated with the XXXXX income tax year has been shown. Therefore, Petitioner's request to waive the penalty for that year is granted. It is so ordered.
DATED this 6th day of October, 1989
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE TAX COMMISSION
G. Blaine Davis