91-1687

Income

Signed 12/5/91

 

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

 

In Re: ) INFORMAL DECISION

XXXXX, ) Appeal No. 91‑1687

) 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, Petitioners filed their XXXXX personal income tax return, showing that they owed $$$$$ in taxes. With a credit of $$$$$ in withholding taxes, the outstanding balance was $$$$$. Petitioners, however, did not remit this amount with their filing so a $$$$$ penalty plus interest was later assessed.

On XXXXX, Petitioners paid the $$$$$ previously outstanding.

Petitioners have never been late in their personal income tax filings and payments.

Petitioner, XXXXX, asserts that she forgot to enclose payment with their XXXXX return in the envelope. She called the Tax Commission for direction in XXXXX. She states she was told not to mail the payment, but to wait until she heard further from the state. When she finally did hear back, she received a late notice with penalty and interest assessments.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the personal income tax for XXXXX.

It is so ordered.

DATED this 5 day of December, 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

 

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b14(3)(a).

 

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