93-0945

Income

Signed 9/10/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-0945

)

: 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 died in an accident in XXXXX. XXXXX, the executor of Petitioner's estate, filed an extension request with the Tax Commission for Petitioner's individual income tax due on the year XXXXX. He did not, however, send in any prepayment amount with the extension.

On XXXXX, Petitioner's XXXXX return was filed with the tax payment. The Tax Commission assessed interest in the amount of $$$$$ along with a late payment penalty of $$$$$. Petitioner's tax payment of $$$$$ was first applied to the penalty charge, then interest and lastly, to the tax amount due. This left Petitioner with a tax amount owing of $$$$$.

In XXXXX, a $$$$$ legal fee was added. Another $$$$$ penalty was charged for failure to pay off the balance in XXXXX.

Then, also in XXXXX, the Tax Commission waived the first penalty in the amount of $$$$$ and the second $$$$$ penalty.

As of XXXXX, Petitioner's account showed a balance of over $$$$$ in interest.

Petitioner's executor is requesting a waiver of the remaining interest charges.

DECISION AND ORDER

The Tax Commission finds sufficient cause exists to reduce the interest assessed Petitioner on the individual income tax year XXXXX to $$$$$. The $$$$$ legal fee is not waived. It is so ordered.

DATED this 10th 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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