BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX ) Appeal No. 91-1436
: 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.
Petitioner filed his XXXXX personal income tax return and made payment in the amount of $$$$$ on XXXXX. A subsequent audit revealed that Petitioner had claimed both the standard deduction amount and personal exemption amount.
Petitioner explained that this occurred due to confusing information in the Utah tax instruction booklet. His father, who had prepared the return, was out of town on the date Petitioner was notified of the underpayment. Petitioner did contact the Tax Commission on more than one occasion in the interim to ascertain the error on the return.
On XXXXX, Petitioner remitted the $$$$$ difference. By this time, however, a $$$$$ penalty plus interest had been assessed for failure to pay within the thirty day grace period.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty associated with the income tax due on the year XXXXX. It is so ordered.
DATED this 24 day of October, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes