92-0870 - Income

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 92-0870

)

: Account No. XXXXX

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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. As provided for by Utah Code Ann. 63-46b-5, this decision is based upon information contained in the Tax Commission's file.

FINDINGS

Petitioner filed and paid his XXXXX personal income tax timely. Then, the Internal Revenue Service audited Petitioner's XXXXX return, resulting in a change in Petitioner's federal income. This change required Petitioner to amend his XXXXX state personal income tax return.

When Petitioner failed to notify the state within 90 days as required by Utah law, Petitioner was assessed a ten percent under reporting penalty and a $$$$$ nonpayment penalty, plus interest.

Petitioner requests a waiver of these penalties and interest assessments.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the XXXXX personal income tax in that Petitioner failed to notify the state of the change in federal income by way of filing an amended return. Interest is not waived. It is so ordered.

DATED this 22nd day of October, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner