BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
)
v. : INFORMAL DECISION
) Appeal No.
89-0303
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; therefore, the matter was conducted by a review of the file
before the Tax Commission.
The
Petitioners filed their XXXXX income tax return on XXXXX which showed
withholding in the amount of $$$$$.
The
Petitioners were notified that an additional $$$$$ in income tax was due for
the year in question. The Petitioners
were also assessed a penalty of $$$$$ and interest of $$$$$ for failure to
timely pay the additional tax.
The
additional tax due was paid by the Petitioner,and the Petitioner requests a
waiver of the penalty and interest.
DECISION AND ORDER
The
Tax Commission finds sufficient cause in light of the amount due to waive the
penalty associated with the XXXXX income tax year. Therefore, it is the order of the Tax Commission that the
Petitioner's request to waive the $$$$$ penalty for the XXXXX income tax year
is granted. However, the request to
waive the interest for that year is denied.
It is so ordered.
DATED
this 22nd day of September, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
FOR THE COMMISSION
G. Blaine
Davis
Commissioner