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.
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
Joe B. Pacheco S. Blaine Willes