87-0299 - Withholding

 

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