93-2200
Income
Signed 7/26/94
BEFORE
THE UTAH STATE TAX COMMISSION
_____________________________________________
In Re: )
) INFORMAL
DECISION
XXXXX, )
) 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.
FINDINGS
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
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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