91-0459 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

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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