BEFORE THE UTAH STATE TAX COMMISSION
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-0813
: 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.
The Petitioner was assessed a $$$$$ penalty for late filing of her XXXXX individual income tax return. The return was filed on XXXXX, and the tax in the amount of $$$$$ was paid therewith.
The accountant for Petitioner asserts that she did, in fact, have a federal extension for the year in question, and further asserts that a copy was attached to the original return of the Petitioner.
DECISION AND ORDER
Based upon the foregoing, the Commission finds that reasonable cause does exist to waive the penalty, and in view of the small amount of interest in the amount of $$$$$, the Commission further finds that the interest should be waived.
The Petitioner's request to waive penalty and interest is hereby granted. It is so ordered.
DATED this 19 day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes