BEFORE THE STATE TAX COMMISSION OF UTAH
v. : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 86 2036
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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. XXXXX appeared without representation.
The Petitioner presented evidence that he was discharged from the Army in XXXXX. At the time of his discharge, he requested his W-2's from the United States Army for the tax year XXXXX. He was told at that time that he received them in the mail. On XXXXX, he still had not received his W-2's in the mail and he contacted the accounting division of the responsible people in XXXXX, Indiana, regarding his W-2's. The Petitioner presented a copy of the telephone bill indicating the time and the dates of the telephone call regarding the W-2's. The W-2's were also presented as evidence showing a date of XXXXX. The Petitioner upon receiving his W-2's immediately filed his return and paid the tax due. As a result of the problems with receiving his W-2's, Petitioner was approximately a week late.
DECISION AND ORDER
It is the Decision and Order of the Utah State Tax Commission that the penalty and interest associated with this account be waived.
DATED this 4 day of February, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.