BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioners, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0282
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX, an accountant,
represented the Petitioners.
XXXXX
testified that Petitioners filed their XXXXX individual income tax return
timely, but the next day realized that they had not included a check for the
tax due with the return. Petitioners
contacted the Utah State Tax Commission and were advised that matching checks
to returns is difficult and to wait for the deficiency notice Petitioners would
receive which would include a small penalty and interest. Petitioners agreed to wait for the notice,
but did not receive one from the Tax Commission until XXXXX. The total tax due on the return was
$$$$$. The penalty assessed was $$$$$,
and the interest was $$$$$.
Respondent
did not appear for the hearing and did not dispute any of the facts presented
by the Petitioners.
DECISION AND ORDER
Based
on the foregoing facts, it is the Decision and Order of the Utah State Tax
Commission to reduce the penalty to $$$$$.
The
Collection Division is ordered to adjust its records in accordance with the
decision of the Commission.
DATED
this 15 day of October, 1986.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner