BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
XXXXX
Petitioner, :
: INFORMAL
DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1027
UTAH STATE TAX COMMISSION, : Account
No. XXXXX
Respondent. :
______________________________
STATEMENT OF CASE
Petitioner,
XXXXX, appeals the assessment of a series of $$$$$ penalties for late payment
of her individual income tax for each of the years XXXXX. Pursuant to the Utah Administrative
Procedures Act and the rules of the Tax Commission, this matter is conducted as
an informal adjudicatory proceeding.
Since no hearing has been requested, this decision is based upon
information contained in the Tax Commission's file.
FINDINGS
During
the years in question, Petitioner relied upon advice from the Internal Revenue
Service in excluding certain income from her state and federal income tax
returns. She was later advised by the
IRS that the income should have been included, thereby increasing her state and
federal tax liability for each year. As
a result, the Petitioner was assessed for the unpaid federal and state income
tax, interest and penalty for each year.
She promptly paid the delinquent tax and interest, but petitioned for
waiver of penalty. The IRS has waived
imposition of penalty against Petitioner with respect to her federal income
tax.
DECISION AND ORDER
It
appears that the late payment penalties which are the subject matter of this
appeal resulted from the Petitioner's reliance in good faith on advice given by
the Internal Revenue Service. Under
such circumstances, the Tax Commission finds reasonable cause to waive the late
payment penalties which have been assessed against Petitioner. It is so ordered.
DATED
this 23 day of August, 1990.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner