BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, )
:
Petitioner, )
:
v. ) INFORMAL DECISION
:
)
COLLECTION
DIVISION OF THE : Appeal No. 86 0406
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision from the
Collection Division of the Utah State Tax Commission to assess penalty and
interest on individual income tax account No. XXXXX for the tax year
XXXXX. An Informal Hearing was held on
XXXXX, in the offices of the Utah State Tax Commission. James E. Harward, Hearing Officer, heard the
matter for the Tax Commission. XXXXX
represented herself.
Petitioner
stated that she was notified in XXXXX that she had not paid the total taxes due
for $$$$$. Petitioner stated that she
then presented the returned check for the exact amount due to the Tax
Commission and was told that most of the money was applied to taxes owed for
$$$$$. Petitioner requests a waiver of
penalty and interest.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission that Petitioner's
request for waiver of penalty and interest on individual income tax account No.
XXXXX for the tax year XXXXX be granted.
The
Collection Division of the Utah State Tax Commission is hereby ordered to
adjusts its records in accordance with this decision.
DATED
this 9 day of January, 1987.
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