92-2373 - Income

BEFORE THE UTAH STATE TAX COMMISSION

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In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 92-2373

)

: Account No. XXXXX

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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