BEFORE THE STATE TAX COMMISSION OF UTAH
Petitioner, : INFORMAL DECISION
COLLECTION DIVISION OF THE : Appeal No. 87-0014
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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.
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