91-0832 - Income

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: : INFORMAL DECISION

XXXXX ) Appeal No. 91-0832

: 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

Petitioner filed her return late and a $$$$$ penalty was imposed. However that penalty was later waived by action of the Commission, but the Petitioner now questions why interest was charged to her until XXXXX. Her position is that she paid the tax and requested a waiver on a much earlier date, and does not believe she should pay interest through the time the waiver request was being processed.

From the file it appears that even though the letter does state that interest was calculated to XXXXX, it does not appear that additional interest was added on during the waiver processing period.

DECISION AND ORDER

To the extent that interest was charged to Petitioner from and after the date on which she paid the taxes, such interest is hereby waived. Interest charged to the Petitioner prior to the date of payment of the taxes is not waived. 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