86-0123 - Income

BEFORE THE UTAH STATE TAX COMMISSION

_____________________________________

XXXXX

                                                                                    :

            Petitioner,                                                         )

                                                                                    :           INFORMAL DECISION

COLLECTION DIVISION OF THE                          )

UTAH STATE TAX COMMISSION,                        :           Appeal No. 86-0123

                                                                                    )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Tax Commission for an Informal Hearing on August 25, 1986.  By telephone conversation of that same date, Petitioner notified the Tax Commission that he would not appear at the hearing and would waive the hearing since he was moving out of town on that date.

            The Petitioner argued that because of circumstances beyond his control, he was unable to comply with the extension request and, therefore, filed late.

FINDINGS AND CONCLUSIONS

            It is the Findings and Conclusions of the Utah State Tax Commission is that the penalty was properly assessed.  The Tax Commission declines to exercise its discretionary authority in waiving any of the penalty and interest and, therefore, affirms the penalty and interest.

            DATED this 3 day of September, 1986.

BY ORDER OF THE UTAH STATE TAX COMMISSION.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner