BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
) Appeal No. 89-0248
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, )
: Account No. XXXXX
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