93-2377

Income

Signed 8/15/94

BEFORE THE UTAH STATE TAX COMMISSION

__________________________________________

In Re: )

) INFORMAL DECISION

XXXXX, )

) Appeal No. 93‑2377

) 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

1. Petitioners filed their XXXXX tax return on the due date of the return, XXXXX.

2. At the time the return was filed, it showed an amount of tax due of $$$$$. Petitioners made payment with the return of $$$$$, and there were withholdings from their paychecks of $$$$$, for a total payment toward the tax of $$$$$, leaving a balance due of $$$$$. Petitioners had paid more than 90% of the tax due on or before the date the return was filed.

3. The Petitioners have appealed indicating that the Tax Commission instructions indicate that an extension may be granted if prepayment has been made in an amount of at least 90% of the tax due, and they therefore feel that no penalty should have been imposed.

4. On XXXXX, when Petitioners filed their return, they also filed a photocopy of their federal application for automatic extension of time, and included a note requesting additional time in which to complete the payment.

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.)

^^