BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 87-0168
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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
Joe B. Pacheco G. Blaine Davis