BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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