BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
) INFORMAL DECISION
) Appeal No. 93‑2200
) 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.
Petitioners filed their XXXXX income tax return and made payment on a timely basis.
The return of Petitioners apparently had an error in the addition, causing additional taxes to be imposed in an amount of $$$$$.
A notice was sent to Petitioners, but Petitioners allege that they never received such notice.
A $$$$$ penalty was imposed for late payment because payment was not received within ten (10) days after the notice was sent.
A second notice was later sent, and Petitioners called the Tax Commission and mailed the payment for the amount of the additional tax immediately on the day they received the second notice.
There is no evidence to show whether Petitioners did or did not receive the first notice of additional tax due, but based upon the prompt response to the second notice, it appears that they are probably truthfully representing the facts.
DECISION AND ORDER
The Tax Commission finds sufficient cause does 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
Joe B. Pacheco Alice Shearer
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.)