92-1840 - Income

BEFORE THE UTAH STATE TAX COMMISSION

________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: 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.

FINDINGS

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.

ABSENT

R. H. Hansen Roger O. Tew

Chairman Commissioner

Joe B. Pacheco S. Blaine Willes

Commissioner Commissioner