BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 2024
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
XXXXX. James E. Harward, Hearing
Officer, heard the matter for the Tax Commission. The Petitioners failed to appear at the hearing. The Hearing Officer, after reviewing the
file, recommends that this matter be decided on the documentation in the file
rather than dismissal for failure to appear at the scheduled hearing.
The
Petitioners presented evidence that a bankruptcy was filed in XXXXX. The taxes were all paid at that time. However, due to an error by using 5.25%
rather than 5.75%, additional tax was due.
Said tax has been paid and the Petitioner asked for a waiver of the
outstanding penalties and interest.
DECISION AND ORDER
The
Tax Commission, after taking due consideration of the facts and circumstances,
particularly the filing of the bankruptcy and the outstanding tax having been
paid, hereby waives the penalties and interest and declares the account paid in
full and orders the account closed.
DATED
this 5 day of March, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.