90‑3088

Income

Signed 2/19/91

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

) INFORMAL DECISION

XXXXX )

) Appeal No. 90‑3088

) 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 Petitioners filed their XXXXX Utah income tax return in a timely fashion. Due to an error on the part of their tax preparer, the Petitioners underpaid the tax due by $$$$$.

The Petitioners' underpayment was discovered by Tax Commission staff. On XXXXX, the Petitioners were informed by letter of the underpayment and advised that payment of the amount due plus interest must be made within XXXXX days to avoid imposition of a late payment penalty.

The Petitioners submitted payment of the tax and interest on XXXXX, XXXXX days later.

DECISION AND ORDER

Although the original error leading to the underpayment of the Petitioner's tax liability is understandable, the Petitioners failed to make the necessary additional payment within XXXXX days of the notification by Tax Commission staff.

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the income tax liability for XXXXX. It is so ordered.

DATED this 19 day of February, 1991.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco G. Blaine Davis

Commissioner Commissioner

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b‑14(3)(a).

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