87-0160 - Income

 

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