89-0643 - Income

 

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