BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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
Joe B. Pacheco S. Blaine Willes