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.
FINDINGS
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
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner