BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 89-1425
STATE TAX COMMISSION OF UTAH )
: Account No. XXXXX
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