93-0758

Income

Signed 9/9/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-0758

)

: 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 timely filed and paid his XXXXX individual income tax of which he owed $$$$$ after withholding credits were applied. The Tax Commission, however, amended Petitioner's return and sent him a refund of over $$$$$.

Two years later the Commission discovered its error after matching its information with the Internal Revenue Service. On XXXXX, the Commission asked Petitioner to return the refund amount. Petitioner paid in full on XXXXX.

The Commission assessed Petitioner a $$$$$ penalty for failing to pay within thirty days. Interest was also charged for the time Petitioner had use of the refund amount.

The Commission later waived the $$$$$ penalty. Petitioner is requesting that the interest charge in the amount of approximately $$$$$ also be abated as he does not feel he is responsible for the Tax Commission's error in the first place.

DECISION AND ORDER

The Tax Commission finds sufficient cause exists to waive the interest assessed on the individual income tax due on the year XXXXX. It is so ordered.

DATED this 9th day of September, 1993.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. 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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