BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
90-1096
:
: Account
No. XXXXX
_____________________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal
proceedings. No hearing was requested,
therefore, this decision is based upon information contained in the Tax
Commission's file.
FINDINGS
The
issue before the Commission is Petitioner's request for waiver of penalty associated
with Petitioner's XXXXX, XXXXX and XXXXX income tax liability. An audit of the Petitioners' individual
income tax returns for XXXXX, XXXXX and XXXXX resulted in increased liability
for those years. Commission records
indicate the Petitioners were notified of the additional tax and associated
interest on XXXXX. That same notice
allowed the Petitioners until XXXXX to pay the additional tax and interest
liability without penalty. The
Petitioners state that they never received the foregoing notice of additional
liability.
Commission
staff assessed a late payment penalty of $$$$$ against Petitioners during
XXXXX. Also in XXXXX, a second notice
of deficiency was mailed to the Petitioners.
The Petitioners received the notice and submitted full payment of the
tax and interest, with a request for waiver of the late payment penalties.
Except
for the periods now under appeal, the Petitioners have properly filed and paid
their state income tax liability for other years.
DECISION AND ORDER
Because
the Petitioners' did not receive the Tax Commission's first notice of
additional tax liability and in light of their record of compliance with income
tax requirements, the Tax Commission finds sufficient cause exists to waive the
penalty associated with the Petitioners' XXXXX, XXXXX, and XXXXX income tax
liability. It is so ordered.
DATED
this 3rd day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner