BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1247
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for an informal hearing on XXXXX. XXXXX, Presiding Officer, heard the matter for and on behalf of the Tax Commission. Present and representing the Petitioner was XXXXX. Present and representing the Respondent was XXXXX, Assistant Utah Attorney General.
The Petitioner originally filed and paid XXXXX income taxes for XXXXX in a timely manner. XXXXX later amended that return in January of XXXXX so that XXXXX could properly deduct some civil service disability income which XXXXX had previously included in the original return.
When completing XXXXX amended return for XXXXX, the Petitioner erroneously claimed a $$$$$ deduction instead of the maximum $$$$$ to which XXXXX was entitled. As a result of the error, XXXXX received a refund in excess of that to which XXXXX was actually entitled.
The Petitioner was notified of the error and notified that additional tax and interest were due. The Petitioner made payment on the additional tax that was due however, felt XXXXX did not owe the interest and therefore withheld that amount pending a determination as to XXXXX liability for the interest.
As a result of the Petitioner's not having paid the entire amount due, XXXXX payment was allocated first to payment of interest which left a balance due in tax. A $$$$$ late penalty was then imposed.
DECISION AND ORDER
Based upon the foregoing, the Tax Commission finds sufficient cause exists to waive the penalty associated with the XXXXX income tax year. It is so ordered.
DATED this 12th day of November, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew