BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: : INFORMAL DECISION
XXXXX ) Appeal No. 91-1172
: 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 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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner