BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, )
v. )
INFORMAL DECISION
)
) Appeal No.
89-0510
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, however, there was a
balance due of $$$$$. The Petitioner
stated that at the time they filed their return, they had not anticipated the
taxes owed to be in excess of amounts withheld.
The
Petitioners made payments of $$$$$ on XXXXX and again on XXXXX. The Petitioners were assessed a penalty of
$100.00 and $$$$$ interest for failure to timely pay the taxes due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause to reduce the penalty associated with the
XXXXX tax year to the amount of $$$$$.
The Petitioner's request to waive the interest 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