93-0941

Income

Signed 8/10/93

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑0941

) 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 filed a XXXXX Utah individual income tax return on XXXXX, showing tax due of $$$$$. Petitioner had already paid withholding tax of $$$$$ and was therefore issued a refund check of $$$$$ on XXXXX.

In comparing Petitioner's state and federal returns, tax Commission staff discovered an error in Petitioner's Utah tax return. As a result, Petitioner's tax liability increased by $$$$$. Interest in the amount of $$$$$ was also charged to Petitioner.

Petitioner paid the additional liability on XXXXX. Petitioner now requests waiver of the interest charge on the grounds of financial hardship.

DECISION AND ORDER

Petitioner has been charged only with interest, and no penalty, in this matter. The Commission is aware that payment of even a small interest assessment may be difficult for Petitioner. However, such interest was properly imposed and resulted from Petitioner's error in computing her tax liability for XXXXX. Under these circumstances the interest assessment is a reasonable charge for Petitioner's use of such tax funds until they were paid to the Commission.

Based on the foregoing, the Tax Commission finds sufficient cause does not exist to waive the interest associated with Petitioner's XXXXX individual income tax. It is so ordered.

DATED this 10 day of August 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(30(a).

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