BEFORE THE UTAH STATE TAX COMMISSION
: INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 90-1029
UTAH STATE TAX COMMISSION, :
: Serial No. XXXXX
STATEMENT OF CASE
Petitioners, XXXXX and XXXXX, appeal the assessment of a $$$$$ penalty for late payment of their XXXXX Utah individual income tax. Pursuant to the Utah Administrative Procedures Act and the rules of the Tax Commission, this matter is conducted as an informal adjudicatory proceeding. Since no hearing has been requested, this decision is based upon information contained in the Tax Commission's file.
Petitioners filed their XXXXX Utah individual income tax return in a timely manner and included a check for full payment of tax due. Although the Tax Commission received the return, it has no record of receiving Petitioners' check. As soon as they were informed that their tax payment had not been received, Petitioners stopped payment on their original check and mailed a replacement check to the Tax Commission. A $$$$$ late payment penalty was then assessed against Petitioners.
DECISION AND ORDER
It appears that Petitioners' late payment of their XXXXX tax liability was due to circumstances beyond their control, and that Petitioners promptly corrected the deficiency. The Tax Commission, therefore, finds reasonable cause to waive the late payment penalty in this matter. 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