BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX )
: Appeal No.
92-1518
:
: 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
For
the tax year XXXXX, Petitioner claimed a $$$$$ retirement income deduction
based on Petitioner's XXXXX Pension payments.
According to the Auditing Division, these pension payments do not
qualify as Utah State retirement income and the deduction was disallowed.
Petitioner's
return was adjusted to allow a $$$$$ retirement deduction for himself and
another $$$$$ retirement deduction for his spouse.
This
adjustment left Petitioner owing an additional $$$$$ in taxes. Petitioner was
assessed two $$$$$ penalties apparently for failure to file and failure to pay,
a $$$$$ negligence penalty, plus interest.
Petitioner
stated that he prepared his return to the best of his ability.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the penalties
associated with the personal income tax due for the year XXXXX. It is so ordered.
DATED
this 2nd day of September, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
J B. Pacheco S.
Blaine Willes
Commissioner Commissioner