BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX,
Petitioner, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 2036
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. 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.