BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0168
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
XXXXX appeared representing himself.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. At issue is a $$$$$
penalty Respondent assessed against Petitioner for the late filing of his XXXXX
tax return. Petitioner's return was
filed on XXXXX, approximately one week late.
Petitioner testified that XXXXX was the first year in which he had to
prepare a tax return and that he was not aware of what was required of
him. He said that he needed help in
doing his taxes and that he wanted to wait to get some help from his father and
as a result his return was filed and taxes were paid several days late.
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 and interest be granted.
DATED
this 1 day of October, 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
NOTICE: You have 30 days after the date on the Mailing Certificate to
request a Formal Hearing.