BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 92-1840
: 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 his XXXXX state personal income tax return, requesting a refund. The Tax Commission, however, found that a simple subtraction error was made and that Petitioner actually owed an additional $$$$$ after withholding credits were applied.
Petitioner was notified of the error and paid the deficiency in full by XXXXX.
Petitioner is requesting a waiver of the $$$$$ penalty and interest amounts.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty associated with the personal income tax due on the year XXXXX. Interest is not waived. It is so ordered.
DATED this 5th day of February, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger O. Tew
Joe B. Pacheco S. Blaine Willes