BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner : INFORMAL DECISION
:
: Appeal No.
89-1073
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 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.