BEFORE THE UTAH STATE TAX COMMISSION
v. : INFORMAL DECISION
: Appeal No. 90-0135
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 Administrative Procedures Act for informal proceedings. No hearing was requested, therefore, the matter was conducted by review of the file before the Tax Commission.
The Petitioners filed their XXXXX Utah state income tax return along with their payment for taxes due in a timely manner. The check, however, was not received by the Commission and as a result, a penalty in the amount of $$$$$ was assessed for the late payment of the taxes due.
The Petitioner's provided photocopies of their check register showing that the check in question had indeed been issued, but that it had not been returned to them as having been cashed.
The original penalty was reduced to $$$$$ by prior Commission action.
DECISION AND ORDER
The Tax Commission finds sufficient cause exists to waive the remaining penalty associated with the XXXXX income tax year. It is so ordered.
DATED this 29 day of June, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.