BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
XXXXX
Petitioners, :
v. : INFORMAL DECISION
: Appeal No.
90-0135
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 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.