93-2126

Income

Signed 8/15/94

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑2126

) 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

In early XXXXX, Petitioner lost or misplaced one of his W2 forms, and requested a replacement copy of the W‑2 form from his employer, but found out there would be seven to ten days delivery time. Therefore, he had XXXXX prepared a request for an extension of time, and he made a check to prepay to the Utah State Tax Commission a sum of $$$$$. Petitioner represents that he mailed the extension request and the check on XXXXX because he had not yet received the replacement W‑2 form, and he wanted to avoid the penalties.

The check for the prepayment which was received by the Tax Commission was dated XXXXX, but the voluntary prepayment of income tax, form TC‑546, and the check were stamped as being received on XXXXX.

The Petitioner filed his income tax return upon receipt of the replacement W‑2 form, and the tax return was received by the State Tax Commission on XXXXX.

The prepayment of $$$$$ was more than sufficient to cover the tax shown due on the tax return in an amount of $$$$$.

The Petitioner has failed to submit any evidence to support his contention that the prepayment of income tax was made on or before XXXXX.

DECISION AND ORDER

The Tax Commission finds sufficient cause has been shown to waive the penalty associated with the income tax for XXXXX. It is so ordered.

DATED this 15 day of August, 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 Re