89-0510 - Income Tax

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