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