96-2115

Income

Signed 12/23/96

BEFORE THE UTAH STATE TAX COMMISSION

____________________________________

PETITIONER, :

:

Petitioner, : INFORMAL DECISION

:

v. :

:

AUDITING DIVISION OF THE : Appeal No. 96-2115

UTAH STATE TAX COMMISSION, :

: Account No. #####

:

Respondent. : Tax Type: Income

_____________________________________

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. An Informal Hearing was held on MMDDYY. XXXXX, Administrative Law Judge, heard the matter for and on behalf of the Commission. Present and representing Petitioner was PETITIONERS REP.. PRESPONDENT REP. XXXXX.

Based upon the evidence in the file and presented at the Informal Hearing, the Commission makes its:

FINDINGS

This matter involves the 19YY income tax year. An error in the instructions resulted in Petitioner enjoying a double deduction for exemptions. Additional tax of $$$$$ was imposed to correct that error and $$$$$ of interest was assessed as a result of the imposition of the additional tax. Petitioner is requesting waiver of the interest.

APPLICABLE LAW

The Tax Commission is granted the authority to waive, reduce, or compromise penalties and interest upon a showing of reasonable cause. (Utah Code Ann. §59-1-401(10).)

DECISION AND ORDER

The Tax Commission finds sufficient cause has been shown to waive the interest since the problem arose as a result of Tax Commission error. It is so ordered.

DATED this 23rd day of December, 1996.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

W. Val Oveson Richard B. McKeown

Chairman Commissioner

Joe B. Pacheco Alice Shearer

Commissioner Commissioner