Tax Type
Individual Income Tax
Description
U.S. Postal Service incorrectly mailed the return to wrong party
Topic
Returns/Payments/Records
Taxpayers' Remedies
Date Issued
12-27-1982
December 27, 1982
Re: Section 58-1118 Application
1981 Individual Income Tax (Estimated)
Dear *****************
This is in response to your letter of October 25, 1982, applying for correction of an assessment of underestimated income tax penalty.
FACTS
The taxpayer timely mailed his first quarter, 1981, estimated income tax on April 6, 1981. (The taxpayer has sent the department a photographic copy of the canceled check.) However, the U.S. Postal Service incorrectly mailed the return and payment to the I.R.S. in Memphis although it was in a pre-addressed department envelope. I.R.S. deposited the check anyhow and refunded $ ****** to the taxpayer in July, 1982. When the taxpayer learned of the error, he immediately sent this U.S. Treasury check for $**** to the department to partially cover an assessment of $****** in unpaid estimated tax, $***** in interest, and $ **** in underestimated penalty and interest. Upon the taxpayer's filing of Form 760-C, the department redetermined the underestimated penalty and interest to be******* . The present outstanding balance is $ ***** in underestimated penalty and interest and $****** in interest on the tax.
DETERMINATION
Based on the facts presented, we will grant your application for relief of the penalty and the negligible interest remaining since the delay of our receipt of payment was not any fault of your own.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner