93-1735

Income

Signed 1/24/94

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

In Re: )

: INFORMAL DECISION

XXXXX, )

: Appeal No. 93-1735

)

: 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

Petitioners are requesting a waiver of penalty and interest charges on the tax year XXXXX.

According to Tax Commission records, Petitioners filed and paid their XXXXX individual income taxes ($$$$$) on XXXXX. As a result of the tardiness, the Commission assessed Petitioners a single $$$$$ penalty and interest ($$$$$).

Later, when Petitioners did not pay this additional amount, the Commission added another $$$$$ penalty and the accruing interest.

Petitioners claim that they mailed their return on time from their home in Iowa. They also have no idea why their $$$$$ remittance check was not cashed by the Commission until XXXXX. They suppose that their return was possibly backlogged with other returns that were received at the Commission on or near the filing due date.

The Commission does not have a copy of the envelope that Petitioners' return and tax payment were submitted in.

DECISION AND ORDER

The Tax Commission finds sufficient cause does exist to waive the penalties and interest associated with the individual income tax due on the tax year XXXXX. It is so ordered.

DATED this 21st day of January, 1994.

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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