BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: 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.
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes