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