BEFORE THE STATE TAX COMMISSION OF UTAH
v. ) INFORMAL DECISION
COLLECTION DIVISION OF THE ) Appeal No. 87-0535
STATE TAX COMMISSION OF UTAH, ) Acct. No. XXXXX
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 with his CPA, XXXXX. From the file, it is noted that the XXXXX income tax year late fee was petitioned to be waived on the same grounds and for the same reasons as the XXXXX which is the subject year. By letter dated XXXXX, the penalty for the XXXXX tax year is based on the same evidence as presented at this hearing and was waived.
DECISION AND ORDER
Based upon the waiver of the penalty in XXXXX on the same facts and the same reasons, the Tax Commission waives the penalty associated with the XXXXX late filing. The Tax Commission also waives the interest associated with that penalty.
DATED this 7 day of August, 1987.
BY ORDER OF THE STATE TAX COMMISSION OF UTAH.
R. H. Hansen Roger O. Tew
Joe B. Pacheco G. Blaine Davis