BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0108
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
STATEMENT OF CASE
An Informal Hearing was held on June 30, 1986. James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission. XXXXX represented the Petitioner.
The Petitioner testified that in XXXXX he was employed overseas and had his tax returns prepared professionally. The Petitioner learned that the tax returns had been lost or misplaced when the Internal Revenue Service informed him that they had not received his XXXXX returns. The Petitioner sent the I.R.S. a copy of his return and contacted the Utah State Tax Commission who confirmed that they had not received his State Tax Return. The Petitioner then sent a copy of his return and a check for the tax due. The Petitioner testified that he had no idea how the returns were lost or misplaced, but that he had an excellent filing record and requested a full penalty and interest waiver.
The Commission previously reduced the penalty and interest liability to $$$$$ as of January 20, XXXXX.
DECISION AND ORDER
Based on the foregoing facts and the evidence presented at the Hearing, it is the Decision of the Utah State Tax Commission that the Commission's previous penalty and interest reduction be sustained.
DATED this 7 day of August, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew