93-2234

Income

Signed 8/15/94

BEFORE THE UTAH STATE TAX COMMISSION

_______________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑2234

) 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

Petitioner filed his XXXXX tax return on XXXXX.

The return as filed showed an amount of tax of $$$$$. Petitioner included a payment of $$$$$, and had prior withholding of $$$$$, which left him underpaid by an amount of $$$$$.

In his request for waiver of penalty, he attributes the shortfall to a mathematical error.

Petitioner did pay promptly upon receiving notices, and he now requests a refund of the $$$$$ penalty which he paid.

Section 59‑10‑520, Utah Code Annotated, provides that payment must be made at the time the return is filed.

DECISION AND ORDER

The Tax Commission finds sufficient cause has been shown to waive the penalty associated with the income tax return 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 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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