92-1544 - Income

 

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