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.
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
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes