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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