89-0613 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX,                                                                                 )

            Petitioner,                                                         :

                                                                                    :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :           Appeal No. 89-0613

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH,                  )

                                                                                    :           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, and therefore, the matter was conducted by a review of the file before the Tax Commission.

            For the tax year XXXXX, Petitioner received an extension of the filing deadline for his XXXXX income tax return to XXXXX.

            The Petitioner filed his XXXXX income tax return on XXXXX, two months after the due date.  For that year, the Petitioner had income tax due in the amount of $$$$$.  The Petitioner paid $$$$$ in taxes at the time he filed his return as well as a $$$$$ penalty and $$$$$ in interest.

            After reviewing the Petitioner's letter of explanation dated XXXXX and the records of the Commission, it appears that the Petitioner's return for XXXXX was due by XXXXX rather than XXXXX as the Petitioner believed.

DECISION AND ORDER

            The Tax Commission finds that due to the amount in question, sufficient cause has been established to waive, reduce, or compromise the penalty and interest for the year in question.  Therefore, the Petitioner's request to waive the penalty and interest for the XXXXX tax year is granted.  It is so ordered.

            DATED this 6th day of October, 1989.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner