BEFORE THE STATE TAX
COMMISSION OF UTAH
_____________________________________
XXXXX, formerly )
XXXXX )
Petitioner : INFORMAL DECISION
v. :
COLLECTION
DIVISION OF THE : Appeal No. 87-0299
STATE TAX
COMMISSION OF UTAH, ) Acct. No. XXXXX
Respondent. :
_____________________________________
STATEMENT OF CASE
An
Informal Hearing was held on XXXXX.
XXXXX represented Petitioner.
James E. Harward, Hearing Officer, heard the matter for the Utah State
Tax Commission. Petitioner is
requesting a waiver of the interest charges on account No. XXXXX for the
periods XXXXX. Petitioner said the
taxes were not paid timely in XXXXX because he became insolvent, filed
bankruptcy in XXXXX, and was discharged in XXXXX. Petitioner subsequently paid the tax and penalty for the XXXXX
liability periods on XXXXX.
DECISION AND ORDER
It
is the Decision and Order of the Utah State Tax Commission to grant
Petitioner's request for waiver of interest.
Therefore, Respondent is ordered to adjust its records in accordance
with this decision.
DATED
this 1 day of September, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger
O. Tew
Chairman Commissioner