BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX, )
Petitioner, :
v. ) INFORMAL DECISION
:
) Appeal No.
90-0016
COLLECTION
DIVISION OF THE :
UTAH STATE TAX
COMMISSION, )
: Account
No. XXXXX
Respondent. )
____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Petitioner's
request to waive the penalty associated with the XXXXX income tax year. Paul F. Iwasaki, Presiding Officer, heard the
matter for and in behalf of the Commission.
Present and representing the Petitioner was XXXXX.
The
Petitioner timely filed his XXXXX income tax return and paid that return on
XXXXX.
On
XXXXX, the Petitioner received a notice from the Commission that additional
taxes in the amount of XXXXX were due.
The Petitioner was given 30 days within which to pay the additional tax.
The
Petitioner made payment on the additional tax on XXXXX, approximately one week
late. A penalty in the amount of XXXXX
was assessed for the late payment of the additional taxes due.
DECISION AND ORDER
The
Tax Commission finds sufficient cause exists in light of the amount due to
waive the penalty associated with the XXXXX income tax year. It is so ordered.
DATED
this 20 day of July, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION
FOR THE COMMISSION
G. Blaine
Davis
Commissioner