BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX ) Appeal No. 91-0738
: 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
A
$$$$$ penalty was imposed upon the Petitioner for failing to timely file his
tax return, and a second $$$$$ penalty was imposed for failure to pay the full
amount of taxes due.
Regarding
the failure to file timely, the Petitioner timely filed a federal application
for extension, but failed to include a copy of the federal extension when he
filed his income tax return. A copy of
that federal extension has now been received by the Tax Commission.
Regarding
the failure to pay the full amount of taxes due, the petitioner properly
followed the instructions received with his tax return, but those instructions
contained an error.
DECISION AND ORDER
Based
upon the foregoing, the Commission finds that reasonable cause does exist to
waive the penalty imposed upon the Petitioner and his request to waive the
penalty is therefore granted, but the petition to waive the interest is
denied. It is so ordered.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
DATED this 19 day of
July, 1991.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner