93‑0469

Income

Signed 7/14/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re )

) INFORMAL DECISION

XXXXX )

) Appeal No. 93‑0469

) 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

The Petitioners filed and paid their XXXXX income tax return in the amount of $$$$$ on XXXXX, approximately five days late. As a result of the late filing and payment, a penalty in the amount of $$$$$ and interest in the amount of $$$$$ was imposed.

The Petitioners subsequently moved to Washington and did not receive notice of the additional amounts due. Thereafter, an additional $$$$$$ penalty was assessed.

The Petitioners request a waiver of the penalties and interest associated with the XXXXX income tax return.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty and interest associated with the XXXXX income tax year. It is so ordered.

DATED this 14 day of July, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

Val Oveson Roger O. Tew

Chairman Commissioner

Joe B. Pacheco Alice Shearer

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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