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