86-2102 - Income

 

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