BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 89-1425
STATE TAX
COMMISSION OF UTAH )
: Account
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
proceedings. No hearing was requested,
therefore, the matter was conducted by review of the file before the Tax
Commission.
The
Petitioner filed his XXXXX income tax return in a timely manner. Subsequently, the Petitioner was notified of
a deficiency in the amount of taxes paid.
The deficiency arose from the Petitioner calculating the wrong tax
table.
After
determining the correct amount of the deficiency owed, the Petitioner paid the
additional tax due. The Petitioner was
assessed a $$$$$ penalty and interest for failure to timely pay the tax due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause exists to waive the penalty associated
with the XXXXX income tax year. It is
so ordered.
DATED
this 26 day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine Davis
Commissioner