BEFORE THE UTAH STATE TAX COMMISSION
v. ) INFORMAL DECISION
) Appeal No. 90-0016
COLLECTION DIVISION OF THE :
UTAH STATE TAX COMMISSION, )
: Account No. XXXXX
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