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