INDIVIDUAL INCOME

86-0586

Signed 3/20/87

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX, )

:

Petitioner, )

:

v. ) INFORMAL DECISION

:

)

COLLECTION DIVISION OF THE : Appeal No. 86 0586

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

:

Respondent. )

_____________________________________

STATEMENT OF CASE

This matter came before the Utah State Tax Commission for an Informal Hearing on February 17, 1987. James E. Harward, Hearing Officer heard the matter on and in behalf of the Tax Commission. XXXXX and XXXXX, CPA appeared representing the Petitioner.

Petitioner presented evidence that the income tax returns for XXXXX were properly and timely filed. However, due to prior history of not having to pay income tax the return was filed without a check thinking that again their would not be a tax due. The Petitioners discovered the error themselves and immediately paid the tax plus accumulated interest. This payment was made sometime in XXXXX.

DECISION AND ORDER

Based upon the foregoing decision and order that a penalty should be properly assessed against the Petitioner for their failure to pay the tax with the return when it was filed. The Commission declines to waive that penalty under the circumstances of this case.

DATED this 20 day of March, 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

NOTICE: You have 30 days after the date on the Mailing Certificate to request a Formal Hearing.

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