89-0248 - Income

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