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.