BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 89-2701
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION : Acct. No. XXXXX
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