BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX ) Appeal No. 91-0930
: 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
The
Petitioner timely filed and timely paid his XXXXX individual income tax
return. On XXXXX, a correction letter
was sent to the Petitioner from the Tax Commission informing him that he owed
an additional amount of $$$$$. The
Petitioner asserts that he was working out of town and did not timely receive
the notification of the additional tax due.
Petitioner further asserts that he returned in XXXXX, and finally
received the letter which had been sent to him. However, by that time, a penalty in the amount of $$$$$ had been
imposed for failure to timely pay the additional amount.
The
Petitioner alleges that he immediately came to the Tax Commission office and
asked how much he owed, and when he was told $$$$$, he paid that amount and was
told there would be no penalty imposed because he had timely responded.
DECISION AND ORDER
Based
upon the foregoing, the Commission finds that reasonable cause does exist to
waive the penalty and any remaining interest in this case.
It is therefore ordered that the penalty and
any remaining interest is waived. It is so ordered.
DATED
this 19 day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen