93-2202

Income

Signed 7/26/94

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑2202

) 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 have requested a waiver of interest charged on an amount due on their XXXXX income tax return.

Petitioner alleges that the additional tax due caused by a failure of the Internal Revenue Service to clearly identify a new policy concerning per diem. Petitioner does not identify that new policy, nor does he indicate what steps were taken to try to determine if his treatment of per diem was correct. Petitioner also does not indicate that any Tax Commission employee performed any improper action or failed to perform a required action.

The interest is not a penalty for wrongful conduct, but is imposed because the Petitioners had the use of the money for the period of time in question, and the State was denied the use of that money for that period of time.

DECISION AND ORDER

The Tax Commission finds sufficient cause does not exist to waive the interest 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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