BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-0612
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 review of the file before the Tax Commission.
The Petitioners filed their XXXXX and XXXXX income tax returns timely. An audit in XXXXX, however, increased the amount of taxes due for those years by $$$$$ and $$$$$ respectively.
The Petitioners paid the additional taxes on XXXXX and XXXXX.
Petitioners were assessed a $$$$$ penalty and interest in the amount of $$$$$ for failure to timely file and failure to timely pay the tax due.
DECISION AND ORDER
The Tax Commission finds sufficient cause in light of the circumstances to waive the penalty and interest associated with the XXXXX and XXXXX income tax year. It is so ordered.
DATED this 17th day of July, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis