BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
:
Petitioner, :
:
v. : INFORMAL DECISION
:
:
COLLECTION
DIVISION OF THE : Appeal No. 86 1030
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
:
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter came before the Tax Commission for an Informal Hearing on XXXXX. James E. Harward, Hearing Officer, heard the
matter for and in behalf of the Tax Commission. XXXXX was present at the hearing.
The
Petitioner presented evidence that he filed a Federal Income Tax Extension Form
thinking that was sufficient for the State Tax Return as well. In addition, he
failed to add on line 15 his Federal tax on his State Tax Return.
Petitioner
requests a waiver of the penalty and interest associated therewith.
DECISION AND ORDER
Based
upon the foregoings the decision and order of the Utah State Tax Commission
that the $$$$$ late penalty for filing the income tax return late the State Tax
Commission is properly assessed and thereby affirms the same. The Tax Commission finds no other reason for
assessing any other penalty under the facts and circumstances and thereby
waives any other penalty. Commission
affirms the assessment of interest on the unpaid amount.
DATED
this 26 day of June, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner