89-1439 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

            Petitioner,                                                         :

v.                                                                                 :           INFORMAL DECISION

                                                                                    :

                                                                                    :           Appeal No. 89-1439

COLLECTION DIVISION OF THE                          :

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 adjudicative proceedings.  No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.

            The Petitioners income tax return for the XXXXX income tax year was audited on XXXXX.  On XXXXX the Petitioners were sent a notice of audit deficiency and were given 30 days in which to pay the deficiency which was in the amount of $$$$$.

            Payment of the deficiency was received by the Commission on XXXXX by way of a check drawn on the Petitioners' account dated XXXXX.  The payment was 13 days late.

            The Petitioners were assessed a penalty in the amount of $$$$$ for having failed to pay the deficiency within the prescribed time.

DECISION AND ORDER

            The Tax Commission finds sufficient cause to waive the penalty associated with the XXXXX income tax year.  It is so ordered.

            DATED this 9th day of March, 1990.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

FOR THE COMMISSION

G. Blaine Davis

Commissioner