BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0108
STATE TAX COMMISSION
OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
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
Chairman Commissioner
Joe B.