91-0930 - Income

 

BEFORE THE UTAH STATE TAX COMMISSION

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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