BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 91-0452
: 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.
Petitioner requests that the penalty assessed on his XXXXX income tax be waived. Petitioner made a mathematical error in computing the tax for his return for the year in question, and remitted $$$$$ with his timely filed return instead of the $$$$$ dollar amount actually due.
From XXXXX until XXXXX, Petitioner was traveling outside of the United States. A notice dated XXXXX, was mailed from the Tax Commission to Petitioner's address in XXXXX, notifying Petitioner of the additional tax amount due. This notice indicated that if payment of the additional tax was not made by XXXXX, penalty and interest amounts might be assessed. Upon return from abroad, Petitioner opened this notice and the following week paid the amount of tax due as indicated on the notice. This payment was made on XXXXX.
The Commission finds that the penalty and interest assessed because of Petitioner's failure to pay the additional tax amount due by XXXXX, should be waived. Petitioner was out of the country and could not meet the deadline. Petitioner was not aware of the additional tax amount until after the deadline had already passed. This was due to no fault of the Petitioner.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty and interest associated with Petitioner's individual income tax for the tax year XXXXX. It is so ordered.
DATED this 15 day of May, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis