BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX
Petitioner, )
v. ) INFORMAL DECISION
COLLECTION
DIVISION OF THE ) Appeal No. 87-0217
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. )
_____________________________________
STATEMENT OF CASE
This
is an appeal to the Utah State Tax Commission from a decision of the Collection
Division of the Utah State Tax Commission (Respondent) to assess penalty on
individual income tax account No. XXXXX for the tax year XXXXX. An oral hearing
was not requested, therefore the Tax Commission decides this matter based on
the materials in the file. Petitioner
stated that an extension request had been timely filed for XXXXX and presented
a copy of an extension request which had been prepared by Petitioner's
bookkeeper. The request was signed and
dated by the Petitioner and by the bookkeeper on XXXXX, and included
Petitioner's Social Security No., XXXXX.
Petitioner noted that the Tax Commission has been using an incorrect
Social Security No. on its correspondence.
Tax Commission records indicate that the No. XXXXX has been used instead
of XXXXX.
DECISION AND ORDER
Based
on the foregoing it is the Decision and Order of the Utah State Tax Commission
to waive the penalty on individual income tax account No. XXXXX for the tax
year XXXXX. The Collection Division of
the Utah State Tax Commission is hereby ordered to adjust its records in
accordance with this decision.
DATED
this 29 day of December, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner