BEFORE THE UTAH STATE TAX COMMISSION
Petitioner : INFORMAL DECISION
: Appeal No. 89-1073
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, :
: Acct No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Utah 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.
Prior to XXXXX, Petitioners were residents of Canada. Subsequent to that date they became Utah residents and as such, subject to Utah income tax. On XXXXX Petitioner's filed an extension for their XXXXX Utah income tax. At that time, they failed to remit the prepayment of their taxes with the request for extension.
It was later determined that the Petitioners owed $$$$$ in Utah income tax which they paid. However, because of their failure to remit any amounts at the time they filed for their extension, a penalty of $$$$$ was assessed.
DECISION AND ORDER
The Tax Commission finds sufficient cause exists to waive the penalty associated with the XXXXX income tax year. Therefore, it is the order of the Commission that the penalty assessed for the XXXXX income tax year be waived. It is so ordered.
DATED this 15th day of September, 1989.