92-1764 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re:                                                                           )

                                                                                    :           INFORMAL DECISION

XXXXX,                                                                     )

                                                                                    :           Appeal No. 92-1764

                                                                                    )

                                                                                    :           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

            Petitioner timely filed her XXXXX state individual income tax return and requested a refund of just over $$$$$.  About two months later, the Tax Commission notified Petitioner that she had made an error on her return.  Her correct refund amount was nearly $$$$$.  The Commission sent Petitioner a check for the corrected amount.

            Before cashing her refund check, Petitioner called the Tax Commission because she could not believe that she had made an error on her return.  A Tax Commission employee reassured Petitioner that she had made an error and to go ahead and cash the check.

            Two years later the Tax Commission notified Petitioner that the supposed corrections to Petitioner's return were actually errors.  Petitioner had filed her return correctly after all.  Petitioner paid back the Commission the excessive refund.

            A penalty was not assessed in this case.

            Petitioner is requesting a waiver of the interest charged her over the two year period.

DECISION AND ORDER

            The Tax Commission finds sufficient cause does exist to waive the interest associated with the XXXXX personal income tax.  It is so ordered.

            DATED this 3rd day of December, 1992.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

                                                                                            ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            S. Blaine Willes

Commissioner                                                               Commissioner