BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0014
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess a late filing
penalty on individual income tax account No. XXXXX for XXXXX. A telephone conference hearing was held
XXXXX in the offices of the Utah State Tax Commission. David J. Angerhofer, Hearing Officer, heard
the matter for the Tax Commission.
XXXXX represented the Petitioner.
The Petitioner stated that an extension was timely filed for XXXXX. Subsequent to the hearing, Petitioner
presented an affidavit signed by XXXXX, which affidavit stated that the
extension request was timely mailed prior to XXXXX. The Petitioner also included a copy of the extension request,
which was dated XXXXX.
FINDINGS
Petitioner
has established by a preponderance of the evidence that the extension request
was timely filed.
DECISION AND ORDER
Based
on the foregoing, it is the Decision and Order of the Utah State Tax Commission
that Petitioner's request for waiver of penalty on individual income tax
account No. XXXXX for XXXXX be granted.
The Collection Division of the Utah State Tax Commission is hereby
ordered to adjust its records in accordance with this decision.
DATED
this 16 day of June, 1988.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen