BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
92-1826
) 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 personal income tax return and received the refund
she requested. Then, in XXXXX, the Tax
Commission audited Petitioner's return and discovered that Petitioner had
completed her XXXXX return in error.
Petitioner
had apparently deducted a portion of her federal adjusted gross income instead
of a portion of her federal tax liability.
As a result, Petitioner owed the state over $$$$$.
The
Tax Commission sent Petitioner a notice of the audit change in XXXXX. Petitioner paid the delinquency in XXXXX.
A
ten percent negligence penalty previously assessed was waived by the Commission
earlier. Still remaining are a $$$$$
late payment penalty and interest assessments.
Petitioner
filed a waiver request of the remaining charges in June XXXXX. The request was denied that same month. Petitioner's Petition for Redetermination
was received in the appeals unit of the Tax Commission in October XXXXX.
Petitioner
is seeking a waiver of the penalty and interest assessments.
DECISION AND ORDER
The
Tax Commission finds sufficient cause has not been shown to justify a waiver of
the single $$$$$ late payment penalty and interest assessments associated with
XXXXX personal income taxes. The $$$$$
penalty is proper in that Petitioner did not pay her taxes in full for nearly
six months after receiving notice of the audit change. The interest is not waived because of the
time value of money. It is so ordered.
DATED
this 25th day of February, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco S.
Blaine Willes
Commissioner Commissioner