85-1599 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         :           Informal Decision

                                                                                    :

v.                                                                                 :

                                                                                    :

COLLECTION DIVISION OF THE                          :

STATE TAX COMMISSION OF UTAH                   )           Appeal No. 85-1599

                                                                                    :

            Respondent,                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission on XXXXX for an Informal Hearing.  Presiding for and in behalf of the Utah State Tax Commission was James E. Harward, Hearing Officer.  The Petitioner was present.  The Petitioner has requested a waiver of the penalty because the deficiency amount was only XXXXX, therefore, a XXXXX penalty is excessive.  In addition, he argued that one can round to the nearest whole number, which he did, in computing the tax.  Therefore, there is no deficiency and no penalty.

DECISION AND ORDER

            Based upon the foregoing facts and the evidence presented at the hearing, it is the Decision of the Utah State Tax Commission that penalty presently due be waived.

            DATED this 14 day of February, 1986.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

Mark K. Buchi                                                             Joe B. Pacheco**

Chairman                                                                      Commissioner

R. H. Hansen                                                                Roger O. Tew

Commissioner   Commissioner