87-0308 - Income

 

BEFORE THE STATE TAX COMMISSION OF UTAH

XXXXX

            Petitioner,                                                         :           INFORMAL DECISION

v.                                                                                 :

COLLECTION DIVISION OF THE                          :           Appeal No. 87-0308

STATE TAX COMMISSION OF UTAH,                  )           Acct. No. XXXXX

            Respondent.                                                     :

_____________________________________

STATEMENT OF CASE

            This matter came before the Utah State Tax Commission for an Informal Hearing on XXXXX.  James E. Harward, Hearing Officer, heard the matter for the Tax Commission.  XXXXX was present at the hearing.  XXXXX indicated that for the filing of his income tax for XXXXX, he needed an additional form.  It took several months to get the form and the necessary information together for the purposes of filing his income tax return.  The filing was approximately two months late.  The form and the information was related to an energy credit which needed substantiation.

DECISION AND ORDER

            Based upon the foregoing, it is the Decision and Order of the Utah State Tax Commission that the penalty assessed for the XXXXX income tax year be affirmed and the Petitioner's request for waiver of penalty and interest be denied.

            DATED this 15 day of October, 1987.

BY ORDER OF THE STATE TAX COMMISSION OF UTAH.

R. H. Hansen                                                                Roger O. Tew

Chairman                                                                      Commissioner

Joe B. Pacheco                                                            G. Blaine Davis

Commissioner   Commissioner