BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0459
: Account No.
XXXXX
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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 timely filed their XXXXX individual income tax return, showing a total
tax of $$$$$ and withholdings of $$$$$ for a balance due of $$$$$. The payment
of the balance did not accompany the return, but the Petitioners did pay the
balance on XXXXX, approximately three weeks after the due date. The balance was
paid without any action being taken by the Tax Commission. The Petitioners did not pay the amount due
on the due date because they were unable to come up with the amount of the tax,
but they allege they put forth a diligent effort to try to raise the funds and
paid the state just as soon as the funds were raised.
The
recent payment history of the Petitioners has been good, although they did
incur a penalty for XXXXX.
DECISION AND ORDER
Based
upon the foregoing the Commission exercises its discretion and determines to waive
the penalty.
The
request of the Petitioners to waive the penalty in the amount of $$$$$ for the
XXXXX individual income tax return is granted, but the waiver request for
interest is denied. It is so ordered.
DATED
this 12 day of August, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner