93-0336

Income

Signed 5/7/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑0336

) 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

Petitioners mailed their XXXXX Utah income tax return to the Tax Commission on XXXXX, by certified mail. The return was received by the Tax Commission in an envelope postmarked XXXXX, seven days after the filing deadline. Petitioners were assessed with a late filing penalty of $$$$$ and interest. The penalty was subsequently reduced to $$$$$.

Petitioners have verified the foregoing facts with a copy of their receipt for certified mail and a copy of the envelope in which the tax return was filed.

DECISION AND ORDER

Petitioners have established that they filed their XXXXX Utah income tax return in a timely manner. They are not responsible for the postmarked service's delay in delivering the return. The Tax Commission finds sufficient cause exists to waive penalty and interest associated with the Petitioners' XXXXX Utah income tax liability. It is so ordered.

DATED this 7 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

NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861‑5A‑1(p) and Utah Code Ann. '63‑46b-14(3)(a).

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