BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-0643
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 and, 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. The Petitioners' tax
liability for that year was $$$$$, however, the amount withheld by the
Petitioner's employer was only $$$$$.
Because the Petitioners' return was prepared by an accountant and the
additional amount due was not brought to their attention, the Petitioners were
unaware of their further obligation until they received a letter from the Tax
Commission in XXXXX which informed them that an additional $$$$$ was owed. The Petitioner promptly paid that amount and
in addition, paid interest in the amount of $$$$$.
Because
of their failure to timely pay the tax due, the Petitioners were assessed a
penalty in the amount of $$$$$.
DECISION AND ORDER
The
Tax Commission finds sufficient cause because of the amount due to waive the
penalty associated with the XXXXX tax year.
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