93-2118

Income

Signed 7/26/94

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________________

In Re: )

) INFORMAL DECISION

XXXXX )

) Appeal No. 93‑2118

) 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

When the Petitioners prepared their XXXXX income tax return in XXXXX, they discovered they owed additional tax to both the state and federal government, but they did not have sufficient funds to pay the taxes to both of them, so partial payments were made to each of them.

For the state of Utah, it left Petitioners owing $$$$$ tax, after deducting the payroll withholding and making a small payment with the return.

The Tax Commission imposed a $$$$$ penalty for failure to pay the tax due.

Petitioner assumed that the State Tax Commission would send him a bill, and he would thereafter pay it as soon as he received the bill.

On XXXXX, the Tax Commission mailed him a notice and demand for payment of taxes, including the penalty and interest and it was due on or before XXXXX.

The Petitioner made out a check for the balance of the tax, penalty and interest and mailed it to the State Tax Commission, where it was received on XXXXX. Petitioner believes that the Tax Commission should waive the penalty because the Internal Revenue Service did not impose a penalty. However, the penalty provisions of the Internal Revenue Code and the state taxing statutes are different.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the penalty associated with the income tax for XXXXX. It is so ordered.

DATED this 26 day of July, 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 a final order to file a Request for Reconsideration with the Commission. If you do not file a Request for Reconsideration with the Commission, you have thirty (30) days after the date of a final order to file a Petition for Judicial Review by trial de novo in district court. (Utah Administrative Rule R861‑1‑5A(P) and Utah Code Ann. ''63‑46-14(3)(a) and 63‑46b‑15.)

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