BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
92-1544
:
: 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
As
evidenced by a copy of Petitioner's return and Tax Commission records,
Petitioner timely filed his XXXXX personal income tax return, showing he owed $$$$$
in taxes to Utah. Petitioner requested
a refund of $$$$$ based on his withholding tax credit.
Without
explanation, Tax Commission records show that Petitioner reported he owed only
$$$$$ in taxes. He was, therefore,
refunded $$$$$ on XXXXX.
In
XXXXX, the Tax Commission received information from the Internal Revenue
Service that bore out a discrepancy between the Utah tax return and federal tax
return. Based upon this information,
the Tax Commission adjusted Petitioner's taxes back to where Petitioner had
originally calculated his Utah tax liability ($$$$$).
A
previously assessed ten percent penalty was waived in this case. Petitioner
requests a waiver of nearly $$$$$ in interest.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does exist to waive the interest assessed
on Petitioner's XXXXX personal income tax return in light of a computer
error. It is so ordered.
DATED
this 28th day of September, 1992.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner