BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: ) INFORMAL DECISION
XXXXX, ) Appeal No. 91-1644
: 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
On
XXXXX, Petitioner timely filed her XXXXX personal income tax return. She was refunded $$$$$.
Later
on XXXXX, Petitioner filed an amended return for the year XXXXX and paid $$$$$
in additional taxes. At that time,
interest in the amount of $$$$$ had accrued.
Petitioner did not pay the interest.
Petitioner
states that she was unaware of any interest owing at the time she paid her
additional taxes with her amended return.
She was informed of the interest when she received a notice from the Tax
Commission in XXXXX. By then, the
amount of interest owing was $$$$$. She
had also been assessed $$$$$ for underpayment.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the penalty
associated with the personal income tax year of XXXXX. The interest, however, is not waived. It is so ordered.
DATED
this 29 day of November, 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