BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
) Appeal No. 89-0303
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, )
: Acct No. XXXXX
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