93-1630

Income

Signed 11/22/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-1630

)

: 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 is requesting a waiver of penalty and interest charges assessed on his XXXXX income tax return account.

Petitioner timely filed and paid his XXXXX state income taxes. He received a refund in the amount of $$$$$.

Then, in XXXXX, Petitioner amended his return after learning that he should have reported tips he earned. As a result, Petitioner owed $$$$$ in additional taxes.

Petitioner remitted this amount with his amended return, but failed to also include $$$$$ in accrued interest.

When this interest amount was not received, the Commission billed Petitioner for the deficiency and added a $$$$$ penalty assessment. Petitioner paid the entire amount before the due date given in the billing notice.

Petitioner contends that the penalty charge is unfair in that he took it upon himself to amend his return on his own accord in an effort to be completely honest on his XXXXX filing. He feels he should not be penalized for his attempt to correct and report all taxable income.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the XXXXX individual income taxes. Interest shall be reduced to $$$$$. Any amount owing shall be refunded forthwith. It is so ordered.

DATED this 22nd day of November, 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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