BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 93-1667
: Tax Type: Ind. Income
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.
Petitioners are requesting a waiver of the penalty and interest assessed on their XXXXX individual income tax account.
According to Tax Commission records, Petitioners timely filed their XXXXX income tax return (prepared by an accountant) and submitted a partial payment, leaving a balance of $$$$$.
Due to the lack of a full payment, the Commission assessed Petitioners a $$$$$ late payment fee and interest in addition to the delinquent tax amount of $$$$$.
Petitioners explained that they filed a XXXXX amended income tax return at the same time they filed their XXXXX return. Since they showed a refund in the amount of $$$$$ on their XXXXX return, they checked the box on the bottom of the XXXXX return, asking that the refund be applied to the next year XXXXX.
The Commission simply refunded Petitioners the $$$$$, not applying the refund as requested. This created the delinquency in XXXXX and explains why a penalty and interest were assessed.
Petitioners are seeking a waiver of the penalty and interest assessments based on a Tax Commission error.
DECISION AND ORDER
The Tax Commission finds sufficient cause does exist to waive the penalty and interest associated with the individual income tax due on the tax year XXXXX. It is so ordered.
DATED this 22nd day of December, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
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).