BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-1464
COLLECTION DIVISION OF THE :
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 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