Tax Type
Individual Income Tax
Description
Abatement of assessment
Topic
Penalties and Interest
Date Issued
01-06-1984
January 6, 1984
Re: §58-1118 Application: Individual Income Tax
Dear ****
This will reply to your letter of October 31, 1983 in which you seek a refund for calender 1982 and abatement of an underpayment penalty for calendar 1982 on behalf of your client, ***** ("Taxpayer") Based on the facts presented the **** penalty for estimated tax underpayment will be abated, Taxpayer's 1983 estimated account will be reduced by the **** overpayment credit, and a refund of **** with applicable interest, will be issued to Taxpayer.
Sincerely,
W. H. Forst
State Tax Commisssioner
Rulings of the Tax Commissioner