BEFORE THE UTAH STATE TAX COMMISSION
) INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 90‑0094
UTAH STATE TAX COMMISSION, )
) Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for hearing on XXXXX. Paul F. Iwasaki, Presiding Officer, heard the matter for and on behalf of the Tax Commission. Present and representing the Petitioner was XXXXX.
On XXXXX, the Petitioner filed an extension for the XXXXX income tax year. At that time, the Petitioner miscalculated the amount of estimated tax due and remitted an estimated tax payment in the amount of $$$$$.
The Petitioner's actual tax liability for XXXXX was $$$$$. As a result of the underpayment of taxes, a penalty in the amount of $$$$$ was assessed.
CONCLUSIONS OF LAW
The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. '59‑1‑401(8).)
DECISION AND ORDER
Based upon the foregoing, the Tax Commission finds that sufficient cause has been shown which would justify a waiver of the penalty and interest associated with the XXXXX income tax year. It is so ordered.
DATED this 4 day of October, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis
NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).