BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
: Appeal No.
89-2701
COLLECTION
DIVISION OF THE :
UTAH STATE TAX COMMISSION : Acct.
No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Rules of
Administrative Procedures 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
Petitioner filed her XXXXX income tax return along with the tax due on
XXXXX. As a result of the late filing
and payment, a penalty in the amount of $$$$$ was assessed.
The
Petitioner requested a waiver of the penalty and interest associated with that
period due to the fact that she was under the impression that she had filed for
an extension however, Commission records indicate that no such extension was
requested nor granted. It should be
noted that at the same time the Petitioner requested an extension from the
Commission an extension was also requested at the IRS and such extension was
granted by the IRS.
DECISION AND ORDER
The Tax Commission finds th