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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner