86-0428 - Income

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX,                                                                                 )

                                                                                    :

            Petitioners,                                                       )

                                                                                    :

v.                                                                                 )           INFORMAL DECISION

                                                                                    :

                                                                                    )

COLLECTION DIVISION OF THE                          :           Appeal No. 86 0428

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

                                                                                    :

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held by telephone conference call on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission.  XXXXX, Petitioners' accountant, represented Petitioners.

            Petitioners request a waiver of the penalties on their XXXXX individual income tax liability.  XXXXX testified that a request for an extension had been made but that the preparer of the extension inadvertently did not include the Petitioners' names and social security numbers on the extension request.

DECISION AND ORDER

            Based on the foregoing facts, it is the Decision and Order of the Utah State Tax Commission that Petitioners' request for waiver of penalty and interest be denied.

            DATED this 21 day of January, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.