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