BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0197
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. 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
Commissioner