BEFORE THE UTAH STATE TAX COMMISSION
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-1172
: 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 requests waiver of $$$$$ in interest charges assessed against his XXXXX individual income tax liability.
During XXXXX, Petitioner had $$$$$ in state income tax withheld from his earnings. Prior to XXXXX, the Petitioner submitted a request for extension of the XXXXX federal income tax filing deadline. As a result, he received an automatic extension for filing of his state income tax. The Petitioner subsequently filed his return on XXXXX The return established a tax liability of $$$$$ for the year.
An extension payment penalty of $$$$$ was assessed against Petitioner, together with interest in the amount of $$$$$ as of XXXXX.
DECISION AND ORDER
The amount of income tax withheld from Petitioner's earnings during XXXXX qualified him to receive an extension of the filing deadline for that year. The extension penalty which was imposed against him has already been waived. Since the Petitioner had paid the largest share of his tax liability with funds already withheld from earnings and in the Commission's possession, no interest may be assessed with respect to that portion of his tax liability which had already been satisfied through the withheld funds. The Petitioner's liability for interest in connection with his XXXXX tax liability will be recomputed in accordance with this decision. It is so ordered.
DATED this 3 day of September, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes