86-0404 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioner,                                                         )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0404

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            This matter came before the Tax Commission on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX, CPA, represented the Petitioner.

            The Petitioner presented evidence that the return was timely filed after an extension.  The return had a computational error of $$$$$ which resulted in a deficiency.  The deficiency notice was sent on XXXXX. In that deficiency notice, a penalty of $$$$$ was assessed.  The Petitioner requested a waiver on XXXXX.  On XXXXX, the waiver was denied. Sometime during the latter events the penalty was increased from $$$$$ to $$$$$.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order that the penalty on the deficiency notice of XXXXX, i.e., $$$$$ be sustained.  The balance currently pending against the deficiency is waived.  No interest is due and owing because all tax and interest had previously been paid.

            The Collection Division of the Utah State Tax Commission is ordered to adjust its records to reflect this decision.

            DATED this 9 day of January, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

                                                                                                ABSENT

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner