BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX and
XXXXX,
Petitioner, :
:
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 2102
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, heard the matter
for the Tax Commission. XXXXX appeared for
the Petitioners. Petitioner presented
evidence that the Notice and Demand for Payments due to the audit deficiency
were sent to an address that was entirely incorrect. At no time have the Petitioners resided at said residence. Petitioner made arrangements to pay the
amounts due including penalty and interest.
Petitioner requested a waiver of the penalty based on his prompt payment
of the tax and penalty as soon as it was learned and to the long period of time
the incorrect address used by the Respondent in attempting collection.
DECISION AND ORDER
The
Tax Commission, after reviewing the case and evidence and addressing the
penalty Sections of 59-14A-89 finds that the proper penalties under the
circumstances should be as follows: XXXXX, $$$$$; XXXXX, $$$$$; XXXXX, $$$$$;
and for XXXXX, $$$$$. The computation
of these penalties is based on Sec. 59-14A-89(a) and 59-14-89(b). The Commission, after reviewing the evidence
and arguments and the actual penalty that should have been assessed, hereby
reduces the penalties for the XXXXX, XXXXX, XXXXX, and XXXXX tax years to $$$$$
total and orders the Collection Division of the Utah State Tax Commission to
adjust its records to reflect this reduction.
If the Petitioner has paid the penalty, the Collection Division is
directed to issue a refund of the penalty over and above the $$$$$ paid.
DATED
this 11 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