BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX and
XXXXX,
Petitioners, :
v. : INFORMAL DECISION
:
COLLECTION
DIVISION OF THE : Appeal No. 86 2103
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
matter is being reviewed on the file and documents contained therein at the
request of the Petitioners without a hearing.
The
Petitioners filed a timely extension for the XXXXX tax returns with the
Internal Revenue Service under the impression that the application for the IRS
extension would also apply to Utah. The
only reason why the return was filed with Utah was for information purposes to
protect a net operating loss carry over generated by a limited partnership. The Petitioners were not required to file
the XXXXX return.
DECISION AND ORDER
Based
upon the foregoing, it is the Decision and Order that the Utah State Tax
Commission that the penalty assessed be waived.
DATED
this 4 day of February of 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
ABSENT
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner