BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0282
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis