87-0164 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

_____________________________________

XXXXX

            Petitioners,                                                       )

v.                                                                                 )           INFORMAL DECISION

COLLECTION DIVISION OF THE                          )           Appeal No. 87-0164

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     )

_____________________________________

STATEMENT OF CASE

            An Informal Hearing was held on XXXXX.  XXXXX represented Petitioners.  XXXXX appeared.  James E. Harward, Hearing Officer, heard the matter for the Utah State Tax Commission.  Petitioners filed their XXXXX Utah State Individual Income Tax returns on time but did not pay the amount shown as owing.  Petitioners paid the income tax due and interest to that date on XXXXX. Petitioners testified that the reason they did not pay the income tax on time was because they were going to pay it out of XXXXX salary, but XXXXX employer refused to pay her the $$$$$ Petitioners claimed he owed her.  Subsequently, Petitioners filed a law suit for the back wages and the matter is still pending in the Third District Court. Petitioner testified that the IRS waived its penalties against Petitioners for this reason.  Petitioners have not paid the penalty assessed against them nor interest that has accrued from the time they paid the tax and interest to that date.  Petitioners request a waiver of the penalty and the interest accruing between XXXXX and the present.

DECISION AND ORDER

            Based on the foregoing, it is the Decision and Order of the Utah State Tx Commission to reduce the penalty to $$$$$ and to waive interest which has accrued from XXXXX, to date.  However, interest between the filing deadline and XXXXX, will not be waived.

            DATED this 7 day of August, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman