BEFORE THE UTAH STATE TAX
COMMISSION
_________________________________
XXXXX,
Petitioners, :
: INFORMAL
DECISION
:
v. :
COLLECTION
DIVISION OF THE : Appeal No. 90-1029
UTAH STATE TAX COMMISSION, :
: Serial No.
XXXXX
Respondent. :
_________________________________
STATEMENT OF CASE
Petitioners,
XXXXX and XXXXX, appeal the assessment of a $$$$$ penalty for late payment of
their XXXXX Utah individual income tax.
Pursuant to the Utah Administrative Procedures Act and the rules of the
Tax Commission, this matter is conducted as an informal adjudicatory
proceeding. Since no hearing has been
requested, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
Petitioners
filed their XXXXX Utah individual income tax return in a timely manner and
included a check for full payment of tax due.
Although the Tax Commission received the return, it has no record of
receiving Petitioners' check. As soon
as they were informed that their tax payment had not been received, Petitioners
stopped payment on their original check and mailed a replacement check to the
Tax Commission. A $$$$$ 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.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner