BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX, )
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0612
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 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
Chairman Commissioner
ABSENT
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner