BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, :
v. : INFORMAL DECISION
COLLECTION
DIVISION OF THE : Appeal No. 87-0160
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. XXXXX appeared and was
represented by XXXXX, a Certified Public Accountant. At issue is Respondent's assessment of a $$$$$ late filing
penalty for the XXXXX tax year.
Petitioner testified that at the time the XXXXX tax returns were due, he
was serving an XXXXX in XXXXX. He said
that he did not owe any taxes to the state and that the return was filed as
soon as he returned to the United States.
Petitioner also said that an extension was filed, but the return was
still filed late due to his XXXXX, return to the United States. Respondent's records show that Petitioner's
XXXXX return was not filed until XXXXX, although with the six month extension
it was due on XXXXX.
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. The Respondent is ordered to adjust its
records according to this decision.
DATED
this 2 day of July, 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