BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
:
: Appeal No.
89-1464
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
proceedings. No hearing was requested,
therefore, the matter was conducted by review of the file before the Tax
Commission.
The
Petitioner filed his XXXXX state income tax return on XXXXX, which was three
days beyond the due date. The basis for
the delay was that the Petitioner had been waiting for necessary information
from XXXXX which was pertinent to his computation of income tax. That information was not received by the
Petitioner prior to the XXXXX deadline.
It was received on XXXXX.
The
Petitioner was assessed a penalty of $$$$$ for the late filing and payment of
his income tax.
DECISION AND ORDER
Based
on the foregoing, the Tax Commission finds sufficient cause to waive the
penalty associated with the XXXXX income tax year. It is so ordered.
DATED
this 26th day of December, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
G. Blaine Davis
Commission