BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 0404
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis