BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioners, :
)
v. : INFORMAL DECISION
) Appeal No.
89-0248
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, )
: Account
No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act for informal hearing. No
hearing was requested; therefore, the matter was conducted by review of the
file before the Tax Commission.
After
having properly received an extension on their XXXXX income tax return,
Petitioner's timely filed their return for that year on XXXXX. When Petitioners filed their return, they
failed to include an additional amount for the interest that was imposed on
their tax of $$$$$. As a result, a
penalty in the amount of $$$$$ was assessed.
The interest imposed was subsequently satisfied.
DECISION AND ORDER
Based
upon the foregoing, the Tax Commission finds sufficient cause exists to waive
the penalty associated with the XXXXX income tax year. It is so ordered.
DATED
this 29th day of March, 1990
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner