BEFORE THE UTAH STATE TAX
COMMISSION
________________________________
In Re: )
: INFORMAL
DECISION
XXXXX, )
: Appeal No.
92-2373
)
: 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. As provided for by Utah
Code Ann. §63-46b-5, this decision is based upon information contained in the
Tax Commission's file.
FINDINGS
Petitioner
did not request a hearing in this matter.
Petitioner
filed his XXXXX state personal income tax return on time and received a
refund. A subsequent audit showed that
Petitioner had erred in filling out his return.
The
Tax Commission recognized that the XXXXX instruction booklet was unclear in
regards to how to fill out line 6 of the state form. Petitioner's error is attributed to this misleading instruction.
Petitioner
was then assessed the additional tax amount owing after correction plus
interest.
Petitioner
contests that this interest assessment is not proper as it was the Tax
Commission's misleading instruction that caused the error in the first place.
Additionally,
Petitioner has been out of work and is financially strapped.
DECISION AND ORDER
The
Tax Commission finds sufficient cause does not exist to waive the interest associated
with the XXXXX personal income tax as Petitioner had the use of this tax money
during the period in question. It is so
ordered.
DATED
this 7th day of May, 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