93-1724

Income

Signed 12/9/93

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-1724

)

: 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

According to Tax Commission records, Petitioner filed his XXXXX individual income taxes on time. After withholding credits of $$$$$ were applied, Petitioner owed $$$$$.

Petitioner paid this balance along with a $$$$$ late payment penalty and interest in XXXXX. Petitioner is seeking a waiver of the penalty and interest amounts.

In his letter, Petitioner states that he mailed his check #1457 for $$$$$ to the Tax Commission with his return on XXXXX. He cannot understand how it is that the Commission has no record of receiving it. Petitioner explained that he mailed check #1458 to the Internal Revenue Service at the same time and it cleared without mishap.

Petitioner provided a copy of his check register showing the two checks in sequence. He also submitted his bank statement showing that check #1458 cleared on XXXXX.

Petitioner has an excellent record for timeliness on past filings and payments.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalty associated with the individual income tax due on the year XXXXX. The interest is not waived. It is so ordered.

DATED this 9th day of December, 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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