BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX ) Informal Decision
:
Petitioner, :
: INFORMAL
DECISION
COLLECTION
DIVISION OF THE :
STATE TAX
COMMISSION OF UTAH, : Appeal No. 85 1549
: Acct. No.
XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an Appeal to the Utah State Tax Commission from the Decision of the
Collection Division of the State Tax Commission of Utah (Respondent) to impose
penalty and interest on the individual income tax account of XXXXX
(Petitioner).
An
Informal Hearing was held on XXXXX, in the offices of the Utah State Tax
Commission. James E. Harward, Hearing
Officer, heard the matter for the Commission.
XXXXX represented the Petitioner.
Petitioner is XXXXX years old and did not understand what she needed to
do for the XXXXX tax year. Petitioner's
representative later prepared Petitioner's taxes, but incorrectly reported that
tax was due on Series E Savings Bonds for the tax year XXXXX. On XXXXX, the Commission put a hold on the
file of the Petitioner until an amended return, Form TC40X, was filed for the
tax year XXXXX and accepted by the Commission.
On XXXXX, the amended return was filed and accepted.
DECISION AND ORDER
Based
on the foregoing facts and the evidence presented at the hearing it is the
Decision of the Commission that no tax is due on account XXXXX for the tax year
XXXXX.
The
Commission hereby waives all penalty and interest on this account. Respondent
is directed to refund all sums previously paid for the tax year 1982.
DATED
this 27 day of August, 1986.
ORDER OF THE STATE TAX
COMMISSION OF
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco
Commissioner