91-0051

Income

Signed 4/10/91

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX ) Appeal No. 91‑0051

) 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

This case is regarding Petitioner's income tax liability for the tax year XXXXX. Petitioner states that she filed a federal extension form with the state because of a question that she had regarding reimbursements from a professional organization with which Petitioner is involved. Tax Commission records, however, do not show a state extension being filed. Subsequent to the time that Petitioner states she filed her extension, she discovered a $$$$$ state tax liability which Petitioner states she paid when she filed her return on XXXXX. Petitioner is of the opinion that she did everything correctly and that no penalty should be assessed.

The Tax Commission finds that the penalty should be waived. It appears that Petitioner attempted to fully comply with the law and to see that an extension was property filed with the state.

DECISION AND ORDER

The Tax Commission finds that sufficient cause does exist to waive the penalty associated with Petitioner's income tax for the tax year XXXXX. Interest shall be adjusted to account for the waiver of the penalty. It is so ordered.

DATED this 10 day of April, 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‑l(p) and Utah Code Ann. '63‑46b‑14(3)(a).

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